Amendment ID: S3014-21

Amendment 21

Establishing a Spay and Neuter Tax Credit

Mr. Tarr and Ms. Edwards move that the proposed new draft be amended by inserting after section _ the following new section:-

SECTION_. Chapter 62 of the General Laws is hereby amended by inserting after section 6½ the following section:—

Section 6¾. (a) A resident taxpayer shall be allowed a credit against the tax imposed by this chapter in an amount not to exceed $250 per dog or cat for the reasonable and necessary costs of having such animal spayed or neutered during the taxable year; provided, however, that no household shall claim more than $750 in credits in any taxable year.

(b) The credit shall apply only to procedures performed by:

(i) a veterinarian licensed under chapter 112;

(ii) a clinic or facility authorized to perform spay or neuter services under state law; or

(iii) a nonprofit animal shelter or humane organization, including but not limited to the Massachusetts Society for the Prevention of Cruelty to Animals or the Animal Rescue League of Boston, that provides spay or neuter services through a licensed veterinarian.

(c) The taxpayer shall retain documentation of the procedure and payment, including the date of service, the name of the animal, and the name and license number of the veterinarian or facility. The commissioner may require such documentation to be submitted upon request.

(d) The credit allowed under this section shall be nonrefundable, but any unused portion may be carried forward for up to three taxable years.

(e) The commissioner of revenue, in consultation with the department of agricultural resources, shall promulgate regulations necessary to implement and administer this section, including acceptable forms of documentation, verification, and household‑level aggregation of credits.