1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," providing for a tax credit for adoption of dog or 
11cat.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 
15the Tax Reform Code of 1971, is amended by adding a section to 
16read:

17Section 314.1. Tax Credit for Adoption of Dog or Cat.--(a)
18A taxpayer shall be allowed a credit against the tax otherwise
19due under this article for the cost of adopting a dog or cat
20from a qualifying pound, shelter, society or association for the

1prevention of cruelty to animals, humane society or dog, cat or
2other protective or rescue association located in this
3Commonwealth. The amount of the credit shall be three hundred
4dollars ($300) per taxable year.

5(b) The department shall not approve a tax credit under this
6section for tax years ending after December 31, 2015.

7Section 2. The addition of section 314.1 of the act shall
8apply to tax years beginning after December 31, 2012.

9Section 3. This act shall take effect in 60 days.