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2007 SESSION

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078547268
HOUSE BILL NO. 2686 Offered January 10, 2007 Prefiled January 10, 2007 A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.12, relating to animal adoption tax credit. ---------- Patrons-- Cline and Callahan ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1.  That the Code of Virginia is amended by adding in Article 3 of Chapter 3 of Title 58.1 a sections numbered 58.1-339.12 as follows:

§ 58.1-339.12. Animal adoption tax credit.

For taxable years beginning on and after January 1, 2007, any individual shall be entitled to a credit against the tax imposed pursuant to § 58.1-320 in an amount equal to the adoption fee, for adopting a companion animal, as defined in § 3.1-796.66, from a pound, as defined in § 3.1-796.66, or shelter that is operated by a nonprofit entity that meets the criteria described in § 58.1-609.11, provided the taxpayer has a tax liability exceeding the total credit amount. No more than two such credits per tax year may be claimed by the taxpayer.