Creates a tax credit for certain animal expenses

This bill proposes a new tax credit for individuals who own up to two household pets, specifically dogs or cats kept primarily for companionship. The credit would cover actual costs associated with pet ownership, including medical care, veterinary visits, and everyday expenses like food, toys, and grooming supplies. Taxpayers could claim a maximum of $150 annually for everyday items and $300 for medical expenses per pet, with a total cap of $900 per household per year. To qualify, owners must provide proof of pet ownership and receipts for expenses, while the bill explicitly excludes pets used in research, breeding, or law enforcement work.