Personal Income Tax Law: credits: pet adoption and medical expenses.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill creates a state tax credit for California residents who adopt pets from qualified animal rescue organizations and incur certain pet medical expenses. Eligible taxpayers can claim up to $250 for qualified pet adoption costs and up to $500 for qualified pet medical expenses, paid between January 1, 2025, and December 31, 2029. There are limits on the number of pets for which the credit can be claimed and the total amount of expenses covered.
Key provisions
- Allows a $250 credit for qualified pet adoption costs.
- Allows a $500 credit for qualified pet medical expenses.
- Limits the number of qualified pets for which the credit can be claimed to one per taxpayer.
- Limits the total amount of qualified pet medical expenses to $500 per pet.
- Applies restrictions to both spouses filing a joint return.
- Requires taxpayers to provide documentation to the Franchise Tax Board.
- Defines ‘qualified animal rescue organization’ and ‘qualified pet’.
- The credit will expire on December 1, 2030.
Who is affected
- Taxpayers in California
- Animal rescue organizations
- Veterinarians
- Pet owners
- The Franchise Tax Board
Notable changes
- Establishes a new state tax credit for pet adoption and medical expenses.
- Requires specific documentation from taxpayers and rescue organizations.
Bill text
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Sponsors
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1 on record
Primary sponsor
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