CA AB2326

Allows a tax deduction of up to $100 per taxable year for qualified costs paid to adopt a pet from a qualified animal rescue organization (public shelters, humane society shelters, or rescue groups) for taxable years beginning January 1, 2015 through December 31, 2019.

Defines "pet" as an animal adopted from a qualified organization that is not used in a trade or business or for income production, and "qualified costs" as adoption fees not exceeding $100.

The deduction provision in Section 17239 shall remain in effect only until December 1, 2020, and is repealed as of that date.

Takes effect immediately as a tax levy.