Establishing the shelter to home pet rescue act providing for an income tax credit for medical expenses spent on adopted cats and dogs.

Session of 2025
HOUSE BILL No. 2395
By Committee on Taxation
Requested by Representative Alcala on behalf of Representative Martinez
2-27
AN ACT concerning income taxation; relating to credits; establishing the
shelter to home pet rescue act providing for a tax credit for expenses
incurred for the care of adopted cats and dogs.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) The provisions of this section shall be known and may
be cited as the shelter to home pet rescue act.
(b) For tax year 2025, and all tax years thereafter, there shall be
allowed a credit against the tax liability of a resident individual taxpayer
imposed under the Kansas income tax act in an amount equal to the
expenses incurred and paid by the taxpayer for the care of a single cat or
dog that resides indoors and is owned by the taxpayer up to $250 for the
first year for a particular qualifying animal in the year for which the return
is filed. The credit shall not exceed $100 for a particular animal after the
first year such credit is taken. A particular animal shall only be eligible for
credits for six taxable years. A taxpayer shall be allowed a credit for up to
three animals per tax year subject to the limitations set forth in this section.
(c) Qualifying expenses shall only be taken by one taxpayer in the
year in which the credit is claimed. In order to qualify for the credit, the
taxpayer must provide receipts and documentation, as required by the
secretary of revenue, substantiating the expenses incurred for the cat or
dog and documentation proving such cat or dog had been spayed or
neutered. Any qualifying expenses must be purchased before December 1 st
in the year in which the credit is claimed. As used in this section, expense
means the costs incurred and paid for the following:
(1) Vaccines administered by a veterinarian;
(2) veterinarian expenses incurred for spaying or neutering the cat or
dog;
(3) inserting a microchip into the animal that would provide the
owner's contact information;
(4) food for the animal; and
(5) any other animal supplies intended for and used by the animal.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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