Authorize a tax credit for landlords that allow companion animals

HB 277 creates a tax credit for landlords who allow registered dogs or cats in their rental units without charging extra fees or enforcing breed and size restrictions. To qualify, property owners must submit an application to the tax commissioner detailing the number of months tenants lived with these animals and confirming their policies comply with the bill's rules. The credit is calculated at up to $750 per unit per year, capped at a total of $7,500, and is limited to a state budget of $10 million annually. This legislation directly affects landlords who wish to permit pets and the state tax system, while prohibiting additional charges or discriminatory pet policies for eligible units.