Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

The bill proposes a tax credit for individuals who adopt dogs or cats. It offers a $100 credit for each adopted pet, with a limit of three pets per year. This initiative aims to encourage pet adoption and support animal welfare.

Supporters of the bill would highlight it as a significant step towards promoting animal adoption and reducing the number of homeless pets. By providing financial incentives, the legislation encourages families to adopt rather than shop for pets, fostering a more humane approach to pet ownership.

Critics may argue that while the intention is good, the bill could strain state finances by reducing tax revenue without guaranteeing an increase in pet adoptions. Additionally, some may question whether a tax credit is the most effective way to address issues related to pet overpopulation and animal welfare.