THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY WHITE, BISHOP, K. BOYLE, BRENNAN, BRIGGS, V. BROWN, DAVIS, DEASY, FABRIZIO, GIBBONS, HARHAI, JOSEPHS, KILLION, KORTZ, LONGIETTI, MAHONEY, MURPHY, M. O'BRIEN, PETRARCA, PRESTON, RAVENSTAHL, READSHAW, REED, SAINATO, SANTARSIERO, SANTONI, SCAVELLO, SCHRODER, SHAPIRO, SIMMONS, M. SMITH, STEPHENS, SWANGER, YOUNGBLOOD AND DALEY, SEPTEMBER 26, 2011
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 26, 2011
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for a tax credit for adoption of dog or
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
Section 314.1. Tax Credit for Adoption of Dog or Cat.--(a)
A taxpayer shall be allowed a credit against the tax otherwise
due under this article for the cost of adopting a dog or cat
from a qualifying pound, shelter, society or association for the
prevention of cruelty to animals, humane society or dog, cat or
other protective or rescue association located in this
Commonwealth. The amount of the credit shall be three hundred
dollars ($300) per taxable year.
(b) The department shall not approve a tax credit under this
section for tax years ending after December 31, 2013.
Section 2. The addition of section 314.1 of the act shall
apply to tax years beginning after December 31, 2010.
Section 3. This act shall take effect in 60 days.