Allowing an individual who adopts a cat or dog from an animal shelter or a rescue facility a maximum credit of $100 against the State income tax; providing that an individual may not claim the credit for more than 1 taxable year with respect to the same cat or dog; requiring the Comptroller to adopt specified regulations; and applying the Act to taxable years beginning after December 31, 2016.
Bill File Type: Regular
Effective Date(s): July 1, 2017
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Last Updated: 2/3/2020 2:32 PM