SB 602 - This act authorizes an income tax credit for taxpayers adopting a dog or cat from a licensed animal shelter, contract kennel, or pound. The tax credit is equal to $300 and must be claimed in the year of the adoption. The tax credit is non-refundable and may not be carried back or forward. Taxpayers that return an adopted pet within one year of the adoption are ineligible for the tax credit. No tax credits may be issued unless an appropriation has been made for such purpose.
This act is identical to SB 180 (2015) and SB 163 (2015).