PA HB1073

Establishes a $100 tax credit per adopted shelter animal (cats or dogs from pounds, shelters, SPCA, humane societies, or rescue associations) for Pennsylvania individual income taxpayers

Limits the credit to a maximum of three shelter animals per taxable year, for a maximum annual credit of $300

Requires taxpayers to submit proof that the adopted animal has been spayed or neutered and proof of adoption during the qualifying tax year

Prohibits carrying back, obtaining refunds of, selling, or assigning unused tax credits

Takes effect 60 days after enactment