Missouri legislation · 2026 Regular Session
Missouri SB1701: Authorizes a tax credit for the adoption of certain animals
Status: In committee, May 7, 2026
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 HB 2731 (2026). JOSH NORBERG
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for the adoption of certain animals. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.790, to read as follows: 135.790. 1. As used in this section, the following terms mean: (1) "Animal", a living domesticated vertebrate other than a human being, not including farm animals as defined under section 578.005; (2) "Animal shelter", the same meaning given to such term under section 273.325; (3) "Qualified amount", for any qualified pet adoption, the total amou.
From the introduced text:
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for the adoption of certain animals. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.790, to read as follows: 135.790. 1. As used in this section, the following terms mean: (1) "Animal", a living domesticated vertebrate other than a human being, not including farm animals as defined under section 578.005; (2) "Animal shelter", the same meaning given to such term under section 273.325; (3) "Qualified amount", for any qualified pet adoption, the total amount of moneys paid by a taxpayer to an animal shelter for such qualified pet adoption, including any adoption fees and other associated medical and administrative costs, up to one hundred twenty-five dollars; (4) "Qualified pet adoption", any adoption by a taxpayer of an animal from an animal shelter for the purpose of keeping such animal as a pet; SB 1701 (5) "Tax credit", a credit against the individual income tax otherwise due under chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265; (6) "Taxpayer", any individual subject to the state income tax imposed under chapter 143. 2. For all tax years beginning on or after January 1, 2027, a taxpayer shall be allowed to claim a tax credit …