PRINTER'S NO.  2398

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1765

Session of

2011

  

  

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  

  

  

  

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 a tax credit for adoption of dog or

11

cat.

12

The General Assembly of the Commonwealth of Pennsylvania

13

hereby enacts as follows:

14

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

15

the Tax Reform Code of 1971, is amended by adding a section to

16

read:

17

Section 314.1.  Tax Credit for Adoption of Dog or Cat.--(a)

18

A taxpayer shall be allowed a credit against the tax otherwise

19

due under this article for the cost of adopting a dog or cat

20

from a qualifying pound, shelter, society or association for the

 


1

prevention of cruelty to animals, humane society or dog, cat or

2

other protective or rescue association located in this

3

Commonwealth. The amount of the credit shall be three hundred

4

dollars ($300) per taxable year.

5

(b)  The department shall not approve a tax credit under this

6

section for tax years ending after December 31, 2013.

7

Section 2.  The addition of section 314.1 of the act shall

8

apply to tax years beginning after December 31, 2010.

9

Section 3.  This act shall take effect in 60 days.

- 2 -

 


See other bills
under the
same topic