Provides for a tax credit for the adoption of household pets from animal shelter or humane society

This bill creates a tax credit for individual taxpayers who adopt household pets from animal shelters or humane societies. It allows a credit of up to $100 per pet (capped at $300 annually for up to three pets) toward the actual adoption cost, effective for tax years beginning January 1, 2026. Taxpayers must provide proof of spaying or neutering to claim the credit. The credit applies only to companion animals like dogs or cats kept for companionship, not for animals kept in violation of local laws.