HOUSE DOCKET, NO. 1166        FILED ON: 1/14/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Bruce J. Ayers

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act establishing tax credits for the adoption of cats and dogs.

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PETITION OF:

HOUSE DOCKET, NO. 1166        FILED ON: 1/14/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3658 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act establishing tax credits for the adoption of cats and dogs.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 6 of chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by adding the following subsection:-

(ee) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter for the adoption of a cat or dog in the taxable year in which the cat or dog was adopted. The amount of the tax credit shall be $300 for the adoption of a cat and $500 for the adoption of a dog.