This bill proposes the addition of a new section, 11-21-23, to the Code of West Virginia, which introduces 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 spaying or neutering occurs. To qualify for this 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 pet owners to spay or neuter their animals. By offering a financial benefit through a tax credit, the bill aims to encourage more individuals to take advantage of these services, ultimately contributing to the welfare of animals in the community.

Statutes affected:
Introduced Version: 11-21-23