Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2899 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 803 FILED ON: 1/17/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2899
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	David K. Muradian, Jr.
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act providing tax credits to promote the adoption of a dog or cat from a shelter.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:David K. Muradian, Jr.9th Worcester1/17/2023 1 of 4
16	16	HOUSE DOCKET, NO. 803 FILED ON: 1/17/2023
17	17	HOUSE . . . . . . . . . . . . . . . No. 2899
18	18	By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 2899) of
19	19	David K. Muradian, Jr. for legislation to promote adoption of certain of dogs or cats from animal
20	20	shelters by establishing tax credits for certain costs associated with said adoptions and by the
21	21	creation of a motor vehicle registration plate. Revenue.
22	22	[SIMILAR MATTER FILED IN PREVIOUS SESSION
23	23	SEE HOUSE, NO. 3017 OF 2021-2022.]
24	24	The Commonwealth of Massachusetts
25	25	_______________
26	26	In the One Hundred and Ninety-Third General Court
27	27	(2023-2024)
28	28	_______________
29	29	An Act providing tax credits to promote the adoption of a dog or cat from a shelter.
30	30	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
31	31	of the same, as follows:
32	32	1 SECTION 1. Chapter 29 of the General Laws is hereby amended by inserting after
33	33	2section 2VVVV, as appearing in section 48 of chapter 46 of the acts of 2015, the following
34	34	3section:-
35	35	4 2WWWW. There shall be established on the books of the commonwealth a separate fund
36	36	5to be known as the Adopt a Shelter Pet Fund, hereinafter the fund. The fund shall be
37	37	6administered and expended by the department of revenue, and shall provide for the
38	38	7reimbursement to the commonwealth of the cost of the credits issued pursuant to subsection (u)
39	39	8of section 6 of chapter 62. The fund shall consist of; (i) revenues collected from the registrar of
40	40	9motor vehicles under subsection (e) of section 2E of chapter 90; (ii) all other amounts credited or 2 of 4
41	41	10transferred to the fund from any other fund or source; and (iii) interest or investment earnings on
42	42	11any such monies. Any unexpended balance in the fund at the end of a fiscal year shall not revert
43	43	12to the General Fund but shall remain available for expenditure in subsequent fiscal years. The
44	44	13department of revenue shall promulgate regulations for the administration of the fund.
45	45	14 SECTION 2. Section 6 of chapter 62 of the General Laws is hereby amended by adding
46	46	15the following subsection:-
47	47	16 (u)(1) A taxpayer shall be allowed a credit for the adoption of a qualified pet from a
48	48	17qualifying adoption entity; provided however, that such taxpayer provides the following
49	49	18documentation to the commissioner: (i) for a dog, adoption papers and proof of registration of
50	50	19the adopted dog pursuant to section 137 of chapter 140, or (ii) for a cat, adoption papers from a
51	51	20qualifying adoption entity. The amount of the credit shall be as described in paragraph (2) under
52	52	21qualified pet and tax credit.
53	53	22 (2) As used in this subsection, the following words shall have the following meanings:-
54	54	23 “Qualifying adoption entity”, a public animal control facility, office, agency or shelter,
55	55	24humane society shelter or rescue group.
56	56	25 “Qualified pet and tax credit”, either of the following animals adopted from a qualified
57	57	26animal rescue organization that is not used by the taxpayer in a trade or business or for the
58	58	27production of income $400 for a dog over 7 years of age, or a disabled dog or cat ,regardless of
59	59	28age, as determined by the qualified animal rescue organization; or $200 for a dog 1 to 6 years
60	60	29old, or a cat over 7 years old, or $100 for a cat 1 to 6 years old, maximum of 2 qualified pets per
61	61	30household, as determined by the qualified animal rescue organization. The tax credit shall be 3 of 4
62	62	31distributed over a period of 3 tax years, as long as the qualified pet is still in the adopters’
63	63	32ownership and care, following the adoption as follows:
64	64	33 (i)20 per cent of the total qualified credit, the first tax year following the adoption;
65	65	34 (ii)40 per cent of the total qualified credit, the second tax year following the
66	66	35adoption;
67	67	36 (iii) 40 per cent of the total qualified credit, the third tax year following the adoption.
68	68	37 The total tax credit shall not exceed $500 for 3 consecutive tax years, per household.
69	69	38 “Rescue group”, an organization exempt from federal income taxation as an organization
70	70	39described in section 501(c)(3) of the Internal Revenue Code, whose primary purpose is the
71	71	40placement of dogs, cats or other animals that have been removed from a public animal control
72	72	41facility, office, agency or shelter, society for prevention of cruelty to animals shelter, or humane
73	73	42society or that have been surrendered or relinquished to the rescue group by the previous owner.
74	74	43 SECTION 3. Section 2E of chapter 90 of the General Laws, as appearing in the 2014
75	75	44Official Edition, is hereby amended by inserting after subsection (d) the following subsection:-
76	76	45 (e) The registrar shall furnish, upon application, to the owners of private passenger motor
77	77	46vehicles distinctive registration plates which shall display on their face a design indicating
78	78	47support for the adoption of cats and dogs from animal shelters and the words “I’m Animal
79	79	48Friendly”. There shall be a fee of not less than $30 for such plates in addition to the established
80	80	49registration fee for private passenger motor vehicles, which shall be payable at the time of
81	81	50registration of such vehicle and at each renewal thereof. The portion of the total fee remaining
82	82	51after the deduction of costs directly attributable to the issuance of such plates shall be deposited 4 of 4
83	83	52within 90 days of receipt thereof in the Adopt a Shelter Pet Fund established by section
84	84	532WWWW of chapter 29.
85	85	54 SECTION 4. Section 2 shall take effect for taxable years beginning in 2018.