MA H3200

Establishes tax credits for adopting dogs or cats from shelters, humane societies, or rescue groups: $400 for dogs over 7 years old or disabled pets, $200 for dogs ages 1-6 or cats over 7, and $100 for cats ages 1-6

Tax credit distributed over 3 years (20% first year, 40% second year, 40% third year) with a maximum of $500 per household for up to 2 qualified pets

Creates the "Adopt a Shelter Pet Fund" administered by the Department of Revenue to reimburse the commonwealth for issued credits

Establishes an "I'm Animal Friendly" specialty license plate with a fee of at least $30, with proceeds deposited into the Adopt a Shelter Pet Fund

Requires adopters to maintain ownership and care of the pet throughout the 3-year credit period and provide adoption papers (plus dog registration) as documentation