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

This bill creates a $250 annual tax credit for individual taxpayers who adopt pets from qualifying animal shelters. It directly affects pet adopters by reducing their state income tax liability for adoption costs, up to $250 per pet per year (capped at the actual adoption fee). To qualify, adopters must provide an adoption agreement from a shelter meeting specific criteria (e.g., licensed, not co-located with homes, offering public adoptions). The credit applies to tax years beginning January 1, 2027, and requires proof of adoption from a shelter defined in the bill.