| Synopsis: | 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 regulations; applying the Act to taxable years beginning after December 31, 2012; etc. |
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| Analysis: | Fiscal and Policy Note |
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| All Sponsors: | Delegates Glass, Anderson, Arora, Barve, Bates, Boteler, Branch, Cane, Cardin, Carter, Cullison, Dumais, Dwyer, Elliott, Fisher, Frank, Haddaway-Riccio, Hershey, Holmes, Hough, Hucker, Ivey, James, Kramer, Lee, Love, Luedtke, McConkey, McDermott, McDonough, McHale, Mizeur, Norman, Oaks, Otto, B. Robinson, Rosenberg, Simmons, Stukes, Tarrant, V. Turner, Vallario, Vaughn, Weir, and Wilson |
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| Additional Facts: | Introduced in a prior session as: HB0882 Session: 2012 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013 |
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| Committee(s): | |
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| Broad Subject(s): | Taxes - Income
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| Narrow Subject(s): | Adoption
Animals -see also- Birds; Turtles
Comptroller
Income Tax
Rules and Regulations
Tax Credits -see also- Circuit Breaker
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| Statutes: | Article - Tax - General
(10-733) |
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