Personal income tax: deductions: food and supplies: adopted animal.

The Personal Income Tax Law allows various deductions in computing the income that is subject to the taxes imposed by that law. This bill would allow a deduction, in computing adjusted gross income, for the costs, not to exceed $250, paid or incurred during the taxable year for food and supplies purchased for an animal adopted during the taxable year from a qualified animal rescue organization, as defined. This bill would take effect immediately as a tax levy.