The proposed bill, known as the Shelter to Home Pet Rescue Act, establishes a tax credit for Kansas residents who incur expenses for the care of adopted cats and dogs. Starting in the tax year 2025, individual taxpayers can claim a credit of up to $250 for the first year of care for a qualifying indoor cat or dog, with subsequent years allowing a credit of up to $100 for the same animal. The credit is limited to three animals per taxpayer per year and can be claimed for a maximum of six taxable years for each animal. To qualify, taxpayers must provide receipts and documentation, including proof that the animal has been spayed or neutered.

Eligible expenses for the tax credit include veterinary costs for vaccinations and spaying/neutering, microchipping, food, and other supplies for the animal. All qualifying expenses must be incurred before December 1st of the year in which the credit is claimed, and only one taxpayer can claim the expenses for a particular animal in a given year. The act will take effect upon its publication in the statute book.