Creates a tax credit for certain animal expenses

This bill creates a tax credit for household pet owners, allowing a deduction for medical/veterinary costs and everyday expenses like food or grooming for up to two companion pets. It caps the credit at $150 annually for daily costs and $300 for medical expenses per pet, totaling a maximum $900 per household yearly. The credit applies to tax returns filed for 2026 and later, covering expenses for dogs or cats kept primarily for companionship (excluding service animals, research animals, or breeding operations). Proof of pet ownership and expenses will be required to claim the credit.