2013 Regular Session



Income Tax Credit - Cat and Dog Adoption

Sponsored by:

Delegate Glass


In the House - Hearing 2/26 at 1:00 p.m.

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.
Analysis:Fiscal and Policy Note
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
Additional Facts:Introduced in a prior session as: HB0882 Session: 2012 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Adoption
Animals -see also- Birds; Turtles
Income Tax
Rules and Regulations
Tax Credits -see also- Circuit Breaker
Statutes:Article - Tax - General

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October 2, 2015 9:09 A.M.