Establishes a tax credit for the adoption of a dog or cat

This bill creates a $100 tax credit for individual taxpayers who adopt one to three dogs or cats per year from qualifying shelters, rescues, or animal welfare organizations. The credit applies to taxable years beginning January 1, 2025, and requires adopters to provide proof of spaying or neutering when claiming the credit. It directly affects taxpayers adopting pets from approved sources, with the credit limited to three animals annually. The policy provides a direct financial incentive for pet adoption through the state tax system, effective for 2025 tax filings.