This bill proposes the addition of a new section, 11-21-23, to the Code of West Virginia, 1931, which establishes a tax credit for individuals who incur costs for spaying or neutering their dogs or cats. The credit will cover 100 percent of the expenses associated with these procedures, allowing taxpayers to claim the full amount paid in the year the service is performed. To qualify for the credit, taxpayers must provide a receipt from a licensed veterinarian as proof of the service.

The intent of this legislation is to promote responsible pet ownership and control the pet population by incentivizing spaying and neutering through financial relief in the form of a tax credit. This initiative aims to encourage more pet owners to take advantage of these services, ultimately benefiting the community and animal welfare.

Statutes affected:
Introduced Version: 11-21-23