HB1073

Pennsylvania HB1073 establishes a tax credit for adopting shelter animals, up to $100 per animal, with a maximum of three animals per year.

Pennsylvania HB1073 introduces the Shelter Animal Adoption Tax Credit Program, offering a tax credit of up to $100 per adopted shelter animal. The credit can be claimed for a maximum of three shelter animals per taxable year, provided the adoption complies with federal, state, and local laws. The credit applies to taxes imposed under Article III and must be claimed on the tax return, accompanied by proof of spaying or neutering and adoption. The tax credit cannot be carried back, refunded, sold, or assigned. The program aims to encourage the adoption of shelter animals.