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SB 1701

SB 1701 - For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit in an amount not to exceed $125 for a qualified pet adoption, provided that no more than two such tax credits shall be claimed in a tax year. Tax credits authorized by the act shall be refundable. The total amount of tax credits that may be authorized in a calendar year shall not exceed $500,000. This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly. This act is identical to SB 1704 (2026) and HB 2731 (2026). JOSH NORBERG

2026 Regular Session Introduced by Maggie Nurrenbern

Missouri would offer state income tax credits to households adopting designated animals, aiming to increase shelter adoptions while reducing state tax revenue by an unquantified amount.

Second Read and Referred S Economic and Workforce Development Committee
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Bill Summary · SB 1701

Legislative bill overview

SB 1701 would establish a state tax credit for individuals who adopt certain animals, likely from shelters or rescue organizations. The bill incentivizes pet adoption by reducing the state income tax liability of qualifying adoptive households. Specific details about which animals qualify, credit amounts, and income eligibility would be determined by the bill's language.

Why is this important

Pet adoption from shelters reduces euthanasia rates and addresses animal overpopulation while lowering costs for animal welfare organizations. A tax credit could increase adoption rates by offsetting initial veterinary costs (vaccinations, spaying/neutering) that deter some potential adopters. However, tax credits represent foregone state revenue that must be balanced against other budget priorities.

Potential points of contention

  • Fiscal cost: The state loses tax revenue with an undefined scope; the total annual cost to Missouri's budget is unclear without specific credit amounts and adoption rate projections
  • Equity concerns: Tax credits primarily benefit filers with sufficient tax liability; lower-income households who benefit most from adoption incentives may gain little to no benefit
  • Scope ambiguity: The bill's definition of "certain animals" is unspecified—unclear whether it covers only dogs/cats, all animals, or specific breeds/ages, affecting participation rates and costs

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

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