Establishing the shelter to home pet rescue act providing for an income tax credit for medical expenses spent on adopted cats and dogs.

HB 2395 creates a Kansas income tax credit for residents who adopt cats or dogs from shelters. It allows a credit of up to $250 for veterinary care, spaying/neutering, microchipping, and food in the first year of adoption, then $100 annually for subsequent years per pet. The credit applies to up to three pets per year, requires receipts and proof of spay/neuter, and limits eligibility to six years per animal. Expenses must be paid by December 1st of the tax year. This directly affects Kansas residents who adopt shelter pets and incur qualifying veterinary costs.