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HB 1073

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for shelter animal adoption tax credit; and establishing the Shelter Animal Adoption Tax Credit Program.

2025-2026 Regular Session Introduced by Missy Cerrato and 16 co-sponsors

HB 1073 creates a state tax credit for Pennsylvania residents who adopt shelter animals, aiming to incentivize adoption and reduce shelter overcrowding.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 1073

Legislative bill overview

HB 1073 amends Pennsylvania's Tax Reform Code of 1971 to create a new tax credit for individuals who adopt animals from shelters. The bill establishes the Shelter Animal Adoption Tax Credit Program, allowing taxpayers to claim a credit against their state income tax liability based on adoption-related expenses or the act of adoption itself.

Why is this important

Animal shelter overcrowding is a persistent public health and animal welfare issue. Tax incentives can influence consumer behavior by reducing the financial barrier to shelter adoption, potentially increasing adoption rates while decreasing euthanasia rates and the burden on municipal and nonprofit shelters. The program also represents a policy decision to use the tax code as a tool for social engineering around pet acquisition choices.

Potential points of contention

  • Revenue impact and cost: The fiscal cost to the state budget is unclear without knowing the credit amount and anticipated adoption uptake; this could range from minimal to substantial depending on program design
  • Fairness and scope questions: Critics may argue tax credits for pet adoption are inequitable compared to credits for other life expenses, or question why shelter adoption receives preferential treatment over other pet sources
  • Implementation details missing: The bill summary lacks specifics on credit amounts, eligibility requirements, documentation standards, and whether the credit is refundable or non-refundable—critical details for assessing workability
  • Program administration: New tax credit programs require IRS coordination and Department of Revenue resources for verification and compliance

Compiled from official sources — confirm details with the bill’s official record.

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