IL HB3907

Amends the Illinois Income Tax Act to create a pet adoption tax credit for individual taxpayers beginning in taxable year 2015.

Allows taxpayers to claim a credit equal to adoption fees paid for cats or dogs from county animal control facilities, humane societies, or animal rescue organizations, capped at $100 per taxpayer per year.

Limits the credit to no more than 3 animals adopted in a single taxable year.

Permits excess credits to be refunded to the taxpayer if the credit exceeds their tax liability for the year.

Exempts this tax credit from automatic sunset provisions in the Illinois Income Tax Act and takes effect immediately upon enactment.