HB5910 Summary

• Establishes a pet adoption tax credit for individual taxpayers claiming adoption fees paid for cats or dogs from county animal control facilities, humane societies, or animal rescue organizations, effective for tax years beginning January 1, 2014.

• Credits are limited to $100 per taxpayer per year and cannot be claimed for more than 3 animals in a single taxable year.

• Excess credits that exceed a taxpayer's tax liability may be refunded to the taxpayer.

• The credit is exempt from the automatic sunset provisions of Section 250 of the Illinois Income Tax Act.

• The Act takes effect immediately upon becoming law.