General Assembly Proposed Bill No. 6534
January Session, 2015 LCO No. 1191
*01191*
Referred to Committee on ENVIRONMENT
Introduced by:
REP. CARNEY, 23rd Dist.
General Assembly
Proposed Bill No. 6534
January Session, 2015
LCO No. 1191
*01191*
Referred to Committee on ENVIRONMENT
Introduced by:
REP. CARNEY, 23rd Dist.
AN ACT ESTABLISHING A TAX CREDIT FOR THE ADOPTION AND MAINTENANCE OF A SHELTER ANIMAL.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That the general statutes be amended to provide that any taxpayer who is subject to the personal income tax imposed under chapter 229 of the general statutes for any taxable year shall be allowed a credit against the tax otherwise due under said chapter in an amount equal to the price paid by such taxpayer to acquire an animal from a municipal or regional dog pound or a public or private animal rescue or adoption organization, not to exceed two hundred dollars, provided (1) such credit shall not be claimed until one year after the adoption of such animal; (2) such credit shall not be claimed if the animal is not kept by such taxpayer for at least one year; and (3) such taxpayer demonstrates to the satisfaction of the Commissioner of Revenue Services that such taxpayer is mentally and financially competent to care for such animal.
Statement of Purpose:
To encourage the adoption of shelter animals and reduce the burden of such animals on municipalities and the environment by establishing a tax credit under the personal income tax for taxpayers who adopt and maintain an animal from a municipal or regional dog pound or a public or private animal rescue or adoption organization.