Relating to the tax exemption of a citizen who paid to have a cat or dog spayed or neutered.

HB 2505 would create a 100% tax credit for West Virginia residents who pay for spaying or neutering their dogs or cats. The credit allows taxpayers to deduct the full cost of the procedure, provided they submit a receipt from a licensed veterinarian. This credit applies in the tax year the procedure was performed and directly affects pet owners who incur these veterinary expenses. The bill aims to reduce pet overpopulation by making sterilization more affordable through tax incentives.