This bill proposes the addition of a new section, 11-21-27, to the Code of West Virginia, which establishes a tax credit for individuals who incur costs for spaying or neutering their dogs or cats. The credit will be equal to 100 percent of the expenses paid for these services and can be claimed in the year the procedure 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 encourage responsible pet ownership and control the pet population by providing financial assistance to pet owners who choose to spay or neuter their animals. This initiative aims to promote animal welfare while also offering a tangible benefit to taxpayers in West Virginia.

Statutes affected:
Introduced Version: 11-21-27