PRINTER'S NO. 1071
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1057
Session of
2023
INTRODUCED BY MALAGARI, ISAACSON, GUENST, MADDEN, SANCHEZ,
SIEGEL, FREEMAN, CIRESI, SCHLOSSBERG, SCHWEYER, DEASY,
HOWARD, GILLEN, CONKLIN, WEBSTER, PIELLI, McNEILL, PROBST,
ROZZI, WARREN, SHUSTERMAN, HOHENSTEIN AND KHAN,
APRIL 28, 2023
REFERRED TO COMMITTEE ON FINANCE, APRIL 28, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for shelter animal adoption tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVIII-I
SHELTER ANIMAL ADOPTION TAX CREDIT
Section 1801-I. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
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context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Shelter animal." A cat or dog placed in a pound, shelter,
society for the prevention of cruelty to animals, humane society
or rescue association.
"Tax credit." The shelter animal adoption tax credit
established under this article.
"Taxpayer." An individual subject to tax under Article III
who adopts a shelter animal.
Section 1802-I. Shelter Animal Adoption Tax Credit Program.
(a) Establishment.--The Shelter Animal Adoption Tax Credit
Program is established to encourage the adoption of shelter
animals.
(b) Maximum amount.--
(1) A taxpayer may claim a tax credit of $100 per
adopted shelter animal.
(2) A taxpayer may claim a tax credit for a maximum of
three shelter animals per taxable year, provided that keeping
the shelter animal is not in violation of any applicable
provisions of Federal, State or local law.
Section 1803-I. Application process.
A taxpayer may claim the tax credit on the tax return filed
under Article III and shall include with the tax return all of
the following:
(1) Proof that the shelter animal has been spayed or
neutered.
(2) Proof of adoption of the shelter animal during the
qualifying taxable year.
Section 1804-I. Tax credits.
(a) Applicable taxes.--A taxpayer may apply the tax credit
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to taxes imposed under Article III.
(b) Taxable year.--The tax credit shall be allowed with
respect to the taxable year, commencing after the effective date
of this section, in which the shelter animal is adopted.
Section 1805-I. Carry back and refund.
A taxpayer may not carry back, obtain a refund of, sell or
assign an unused tax credit.
Section 2. This act shall take effect in 60 days.
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