Pennsylvania House Bill HB1073

Pennsylvania 2025-2026 Regular Session

• Introduced: 3/31/25
• Refer: 3/31/25

Caption

Providing for shelter animal adoption tax credit; and establishing the Shelter Animal Adoption Tax Credit Program.

Summary

HB1073 would amend Pennsylvania’s Tax Reform Code of 1971 to create a new personal income tax credit for individuals who adopt shelter animals. The bill establishes the Shelter Animal Adoption Tax Credit Program and allows a taxpayer to claim a $100 credit for each adopted shelter animal, up to three animals per taxable year. The credit applies only to cats or dogs adopted from a pound, shelter, SPCA, humane society, or rescue association, and the adoption must occur in the taxable year after the effective date of the act. To claim the credit, a taxpayer must attach proof of adoption and proof that the animal has been spayed or neutered. The bill also prohibits carrying the credit back, receiving a refund for unused credit, or selling or assigning it. The measure is intended to encourage adoption of shelter animals and reduce the number of animals remaining in shelters by offering a modest tax incentive to adopters.

Impact

The bill would add a new article to the Tax Reform Code of 1971 and authorize the Department of Revenue to administer the Shelter Animal Adoption Tax Credit Program. It would affect individual Pennsylvania taxpayers subject to Article III income tax who adopt qualifying shelter animals, while also imposing documentation requirements tied to adoption and sterilization. Because the credit is nonrefundable and nontransferable, its fiscal impact would be limited to reducing tax liability for eligible taxpayers rather than generating direct payments.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the measure appears to be framed positively as an animal welfare and adoption incentive. The sponsors’ broad introduction list suggests some level of interest among House members, and the bill’s purpose is straightforward and noncontroversial on its face. However, no formal vote history or transcript is available here to show whether the proposal drew support, skepticism, or fiscal concerns in committee.

Contention

The main potential points of contention are likely to be administrative and fiscal rather than ideological. Critics could question whether a $100 per-animal credit is an effective use of tax policy, whether the documentation requirements are burdensome, and whether the state should subsidize a private adoption choice. There may also be concern about limiting the credit to spayed or neutered animals, the cap of three animals per year, and whether the Department of Revenue and taxpayers would face verification challenges. No specific objections or supporters are identified in the provided discussion materials.