Authorizes a tax credit to offset fees from the adoption of rescue animals

HB 980 creates a state tax credit for individuals who adopt pets from animal shelters. Taxpayers can claim a credit of up to $125 per adoption (capped at two adoptions per year) to offset adoption fees and associated costs, with the total annual credit amount limited to $500,000 across all taxpayers. To qualify, adopters must keep the animal as a pet and maintain proper care; if the animal is returned, abused, sold, or otherwise mishandled, the credit must be repaid. The program expires automatically after six years unless renewed by the legislature.