PRINTER'S NO. 1172
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1073
Session of
2025
INTRODUCED BY MALAGARI, GIRAL, McNEILL, CONKLIN, HILL-EVANS,
KHAN, HOHENSTEIN, HOWARD, GUENST, CIRESI, SANCHEZ,
SHUSTERMAN, FREEMAN, ISAACSON, OTTEN, CERRATO AND GREEN,
MARCH 31, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 2025
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for shelter animal adoption tax credit;
11 and establishing the Shelter Animal Adoption Tax Credit
12 Program.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
16 the Tax Reform Code of 1971, is amended by adding an article to
17 read:
18 ARTICLE XVIII-I
19 SHELTER ANIMAL ADOPTION TAX CREDIT
20 Section 1801-I. Definitions.
21 The following words and phrases when used in this article
22 shall have the meanings given to them in this section unless the
 1 context clearly indicates otherwise:
2 "Department." The Department of Revenue of the Commonwealth.
3 "Shelter animal." A cat or dog placed in a pound, shelter,
4 society for the prevention of cruelty to animals, humane society
5 or rescue association.
6 "Tax credit." The shelter animal adoption tax credit
7 established under this article.
8 "Taxpayer." An individual subject to tax under Article III
9 who adopts a shelter animal.
10 Section 1802-I. Shelter Animal Adoption Tax Credit Program.
11 (a) Establishment.--The Shelter Animal Adoption Tax Credit
12 Program is established to encourage the adoption of shelter
13 animals.
14 (b) Maximum amount.--
15 (1) A taxpayer may claim a tax credit of $100 per
16 adopted shelter animal.
17 (2) A taxpayer may claim a tax credit for a maximum of
18 three shelter animals per taxable year, provided that keeping
19 the shelter animal is not in violation of any applicable
20 provisions of Federal, State or local law.
21 Section 1803-I. Application process.
22 A taxpayer may claim the tax credit on the tax return filed
23 under Article III and shall include with the tax return all of
24 the following:
25 (1) Proof that the shelter animal has been spayed or
26 neutered.
27 (2) Proof of adoption of the shelter animal during the
28 qualifying taxable year.
29 Section 1804-I. Tax credits.
30 (a) Applicable taxes.--A taxpayer may apply the tax credit
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1 to taxes imposed under Article III.
2 (b) Taxable year.--The tax credit shall be allowed with
3 respect to the taxable year, commencing after the effective date
4 of this section, in which the shelter animal is adopted.
5 Section 1805-I. Carry back and refund.
6 A taxpayer may not carry back, obtain a refund of, sell or
7 assign an unused tax credit.
8 Section 2. This act shall take effect in 60 days.
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Statutes/Laws affected:
Printer's No. 1172: P.L.6, No.2