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Bill

HD 2398

An Act providing tax credits to promote the adoption of a dog or cat from a shelter

194th Legislature (2025-2026) Introduced by Dave Muradian

Establishes state income tax credits for Massachusetts residents adopting shelter dogs or cats, using tax code to subsidize pet adoption and reduce animal shelter overcrowding.

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Bill Summary · HD 2398

Legislative bill overview

HD 2398 would establish a tax credit for Massachusetts residents who adopt dogs or cats from shelters or rescue organizations. The credit would reduce state income tax liability for qualifying adoptions, effectively subsidizing shelter pet adoption through the tax code.

Why is this important

Shelter overcrowding and euthanasia rates remain significant animal welfare concerns. Tax incentives could increase adoption rates by reducing out-of-pocket costs for adopters, potentially decreasing shelter populations and supporting local animal rescue operations that depend on adoption revenue.

Potential points of contention

  • Cost to state revenue: Tax credits represent foregone state income, creating fiscal impact that must be balanced against other budget priorities during tight revenue years
  • Inequitable access: Higher-income households benefit more from tax credits (they owe more taxes), while lower-income families who might adopt but don't owe taxes receive no benefit; alternative subsidies might be more equitable
  • Scope questions: The bill details are unclear—what is the credit amount, are there income limits, does it apply to all adoptions or specific circumstances, and why target only dogs/cats rather than all shelter animals?
  • Incentive effectiveness: Evidence on whether tax credits meaningfully drive adoption behavior versus simply rewarding people who would adopt anyway is limited

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

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