Provides a tax credit for the adoption of pets from an animal shelter up to $250 per pet.

This bill amends the tax law to establish a tax credit for the adoption of pets from an animal shelter. The credit is up to $250 per pet, with the amount of the credit being the lesser of $250 or the actual cost of the adoption. To qualify, individual taxpayers must provide proof of animal ownership in the form of an adoption agreement from a qualifying animal shelter. The credit applies to taxable years beginning on or after January 1, 2027.

Provides a tax credit for the adoption of pets from an animal shelter up to $250 per pet.

This bill amends the tax law to establish a tax credit for the adoption of pets from an animal shelter. The credit is up to $250 per pet, with the amount of the credit being the lesser of $250 or the actual cost of the adoption. To qualify, individual taxpayers must provide proof of animal ownership in the form of an adoption agreement from a qualifying animal shelter. The credit applies to taxable years beginning on or after January 1, 2027.