Budget & Taxes (Tax Credits)

This bill creates a tax credit of up to $250 per pet for individual taxpayers who adopt dogs, cats, or other companion animals from qualifying animal shelters. The credit covers the actual adoption cost or $250, whichever is lower, and applies to tax years beginning January 1, 2027. To claim it, taxpayers must provide an adoption agreement from a shelter meeting specific criteria (e.g., dedicated facilities, not residential locations). The credit is available for each pet adopted in a tax year, with eligibility requiring proof of adoption from a qualifying shelter.

This bill creates a $250 annual tax credit for individual taxpayers who adopt pets from qualifying animal shelters. It directly affects pet adopters by reducing their state income tax liability for adoption costs, up to $250 per pet per year (capped at the actual adoption fee). To qualify, adopters must provide an adoption agreement from a shelter meeting specific criteria (e.g., licensed, not co-located with homes, offering public adoptions). The credit applies to tax years beginning January 1, 2027, and requires proof of adoption from a shelter defined in the bill.