SB 1704 - For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit in an amount not to exceed $125 for a qualified pet adoption, provided that no more than two such tax credits shall be claimed in a tax year. Tax credits authorized by the act shall be refundable. The total amount of tax credits that may be authorized in a calendar year shall not exceed $500,000. This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly. This act is identical to HB 2731 (2026). JOSH NORBERG