Read the full stored bill text
SECOND REGULAR SESSION
SENATE BILL NO. 1704
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR GREGORY (15).
7347S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for the
adoption of certain animals.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto 1
one new section, to be known as section 135.790, to read as 2
follows:3
135.790. 1. As used in this section, the following 1
terms mean: 2
(1) "Animal", a living domesticated vertebrate other 3
than a human being, not including farm animals as defined 4
under section 578.005; 5
(2) "Animal shelter", the same meaning given to such 6
term under section 273.325; 7
(3) "Qualified amount", for any qualified pet 8
adoption, the total amount of moneys paid by a taxpayer to 9
an animal shelter for such qualified pet adoption, including 10
any adoption fees and other associated medical and 11
administrative costs, up to one hundred twenty-five dollars; 12
(4) "Qualified pet adoption", any adoption by a 13
taxpayer of an animal from an animal shelter for the purpose 14
of keeping such animal as a pet; 15
SB 1704 2
(5) "Tax credit", a credit against the individual 16
income tax otherwise due under chapter 143, excluding 17
withholding tax imposed under sections 143.191 to 143.265; 18
(6) "Taxpayer", any individual subject to the state 19
income tax imposed under chapter 143. 20
2. For all tax years beginning on or after January 1, 21
2027, a taxpayer shall be allowed to claim a tax credit 22
against the taxpayer's state tax liability for a qualified 23
pet adoption made by the taxpayer during the tax year. The 24
amount of any tax credit claimed for a qualified pet 25
adoption shall be equal to the qualified amount for such 26
qualified pet adoption. 27
3. A taxpayer shall not be allowed to claim more than 28
two tax credits under this section per tax year, regardless 29
of whether the taxpayer makes more than two qualified pet 30
adoptions during the tax year. 31
4. The animal shelter shall provide a receipt to the 32
taxpayer upon adoption, a copy of which the taxpayer shall 33
submit with the claim for tax credits under this section on 34
a form and in such manner as the department may establish by 35
rule. 36
5. The cumulative amount of tax credits allowed to all 37
taxpayers under this section shall not exceed five hundred 38
thousand dollars per calendar year. If the amount of tax 39
credits claimed in a calendar year under this section 40
exceeds five hundred thousand dollars, tax credits shall be 41
allowed based on the order in which they are claimed. 42
6. Tax credits issued under the provisions of this 43
section shall be refundable. No tax credit claimed under 44
this section shall be assigned, transferred, sold, or 45
otherwise conveyed. No tax credit claimed under this 46
section shall be carried forward to any subsequent tax year. 47
SB 1704 3
7. (1) A taxpayer shall forfeit any tax credits 48
issued to such taxpayer that have not been redeemed, or 49
shall repay the amount of any tax credits redeemed by such 50
taxpayer in the event the adopted animal is returned, 51
abused, released, sold, killed, fed to a pet carnivore, or 52
otherwise not cared for by the taxpayer, except in cases of 53
humane killing as defined under section 578.005, but not 54
including the part of that definition that considers animals 55
killed during the feeding of pet carnivores to be humanely 56
killed. 57
(2) The department may verify the adoption status with 58
the animal shelter and citations or other records of abuse 59
or neglect of the adopted animal with the local animal 60
control or other applicable authorities and may request any 61
other information or documentation from the taxpayer as 62
necessary to verify the good faith adoption and wellbeing of 63
the adopted animal at the time of the credit application. 64
8. Notwithstanding any provision of section 105.1500 65
to the contrary, any requirement to provide information, 66
documents, or records under this section, and any 67
requirement established by the department of revenue to 68
provide information, documents, or records for the purpose 69
of administering and enforcing this section, shall be exempt 70
from the provisions of section 105.1500. 71
9. The department of revenue shall promulgate all 72
necessary rules and regulations to administer the provisions 73
of this section. Any rule or portion of a rule, as that 74
term is defined in section 536.010, that is created under 75
the authority delegated in this section shall become 76
effective only if it complies with and is subject to all of 77
the provisions of chapter 536 and, if applicable, section 78
536.028. This section and chapter 536 are nonseverable and 79
SB 1704 4
if any of the powers vested with the general assembly 80
pursuant to chapter 536 to review, to delay the effective 81
date, or to disapprove and annul a rule are subsequently 82
held unconstitutional, then the grant of rulemaking 83
authority and any rule proposed or adopted after August 28, 84
2026, shall be invalid and void. 85
10. Under section 23.253 of the Missouri sunset act: 86
(1) The provisions of this section shall sunset six 87
years after the effective date of this section unless 88
reauthorized by an act of the general assembly; 89
(2) This section shall terminate on September first of 90
the calendar year immediately following the calendar year in 91
which the provisions of this section are sunset; and 92
(3) Nothing in this subsection shall prevent a 93
taxpayer from claiming a tax credit properly issued before 94
this program was sunset in a tax year after the program is 95
sunset. 96
✓