California 2017-2018 Regular Session

California Assembly Bill AB292

Introduced
2/2/17  
Introduced
2/2/17  
Refer
2/13/17  
Refer
2/13/17  
Report Pass
3/20/17  
Report Pass
3/20/17  
Refer
3/22/17  
Refer
3/22/17  
Refer
4/5/17  

Caption

Personal income tax: deductions: qualified pet adoption costs.

Impact

The bill's implementation modifies the current Personal Income Tax Law, introducing financial incentives for pet adoption within California. By allowing taxpayers to deduct a portion of their adoption costs, the bill aims to lower the financial barriers that potential pet owners face. This could result in increased adoption rates from shelters and rescue groups, thus helping to alleviate local animal overpopulation issues. Furthermore, it places a spotlight on the role of animal rescue organizations in the community, encouraging public support for their initiatives.

Summary

Assembly Bill 292, introduced by Assembly Member Steinorth, aims to provide a temporary tax deduction for taxpayers who adopt pets from qualified animal rescue organizations. Specifically, the bill allows a deduction of up to $100 for the qualified costs associated with the adoption of a pet that meets certain criteria. This initiative is designed to encourage animal adoption and support animal rescue organizations, aligning with similar deductions granted under federal tax laws. The provisions of this bill will be applicable for taxable years starting January 1, 2018 and will last until December 31, 2022, highlighting the bill's temporary nature.

Sentiment

The sentiment surrounding AB 292 is generally favorable, particularly among animal advocacy groups and potential pet adopters. Supporters view the deduction as a positive step toward promoting animal welfare and encouraging responsible pet ownership. However, there may be some concerns regarding the administrative aspects of the program, such as how the deduction will be implemented and monitored, and whether it will effectively lead to increased adoption rates. Overall, the bill has garnered enthusiasm from those invested in animal welfare.

Contention

Despite the overall support for AB 292, some points of contention include the bill's limited scope and the potential for it to exclude certain adoption scenarios. The restriction that the deduction applies only to costs incurred from qualified animal rescue organizations might alienate those adopting pets through other means. Additionally, there's debate about the effectiveness of such a deduction in actually incentivizing adoptions, as not all individuals may be motivated by tax benefits. These discussions reflect a broader debate on how best to support and promote animal adoption in California.

Companion Bills

No companion bills found.

Previously Filed As

CA AB2312

Personal income taxes: deduction: qualified education loans.

CA AB1026

Personal income taxes: deduction: California qualified tuition program.

CA AB1589

Personal income taxes: deduction: California qualified tuition program.

CA AB14

Personal Income Tax: credit: childcare costs.

CA AB1867

Personal Income Tax Law: deductions: homeowners’ insurance premiums.

CA AB2616

Personal income tax: mortgage interest deduction.

CA AB1634

Income taxes: deduction: childcare.

CA SB1125

Personal income tax: credit: virtual learning costs: dependent of the taxpayer.

CA SB93

Personal income tax: credit: virtual learning costs: dependent of the taxpayer.

CA AB1932

Personal income tax: mortgage interest deduction.

Similar Bills

CA AB2191

California Earned Income Tax Credit Outreach, Education, and Free Tax Assistance Grant Program.

CA AB858

California Climate Cashback Program.

CA AB65

California Universal Basic Income Program: Personal Income Tax.

CA AB2712

California Universal Basic Income (CalUBI) Program.

CA ACA8

Wealth tax: appropriation limits.

CA SB440

Personal income taxes: voluntary contributions: California Breast Cancer Research Voluntary Tax Contribution Fund and California Cancer Research Voluntary Tax Contribution Fund.

CA AB2700

Income taxes: credits: job development.

CA AB1515

Outreach, Education, and Free Tax Assistance Grant Program.