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 tax year 2025, individual taxpayers can claim a credit against their Kansas income tax liability for expenses related to a single indoor cat or dog, with a maximum credit of $250 for the first year and $100 for subsequent years for that animal. The credit is limited to three animals per tax 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.

Qualifying expenses for the credit include costs for vaccinations, spaying or 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.