Provides for tax credit for the adoption of pets from animal shelter

This bill creates a tax credit of up to $250 per pet for individual taxpayers who adopt dogs, cats, or other companion animals from qualifying animal shelters. The credit covers the actual adoption cost or $250, whichever is lower, and applies to tax years beginning January 1, 2027. To claim it, taxpayers must provide an adoption agreement from a shelter meeting specific criteria (e.g., dedicated facilities, not residential locations). The credit is available for each pet adopted in a tax year, with eligibility requiring proof of adoption from a qualifying shelter.