Amended in Assembly May 7, 2015

Amended in Assembly April 16, 2015

California Legislature—2015–16 Regular Session

Assembly BillNo. 976


Introduced by Assembly Member Steinorth

(Coauthors: Assembly Members Lackey, Mullin, and Williams)

February 26, 2015


An act to add and repeal Section 17239 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL’S DIGEST

AB 976, as amended, Steinorth. Personal income tax: deductions: qualified pet adoption costs.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceed 2% of adjusted gross income.

This bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, would allow a deduction, not to exceed $100, under that law for the qualified costs paid or incurred by a taxpayer for the adoption of a qualified pet, as defined, from a qualified animal rescue organization.

This bill would take effect immediately as a tax levy.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

P2    1

SECTION 1.  

Section 17239 is added to the Revenue and
2Taxation Code
, to read:

3

17239.  

(a) For each taxable year beginning on or after January
41, 2016, and before January 1, 2021, there shall be allowed as a
5deduction an amount equal to the qualified costs paid or incurred
6during the taxable year by a taxpayer for the adoption of a qualified
7pet from a qualified animal rescue organization.

8(b) For the purposes of this section, the following definitions
9shall apply:

10(1) “Qualified animal rescue organization” means a public
11animal control agency or shelter, humane society shelter, or rescue
12group.

13(2) “Qualified costs” means amounts paid or incurred to a
14qualified animal rescue organization to adopt a pet, not to exceed
15one hundred dollars ($100).

16(3) “Qualified pet” meansbegin delete anyend deletebegin insert eitherend insert of the following animals
17adopted from a qualified animal rescue organization that is not
18used by the taxpayer in a trade or business or for the production
19of income:

begin delete

20(A) A Staffordshire Bull Terrier, American Pit Bull Terrier, or
21American Staffordshire Terrier, or any mixed breed of dog which
22contains, as an element of its breeding, any of these breeds, which
23is identifiable by a qualified animal rescue organization as being
24partially of that breed.

end delete
begin delete

25(B) A Chihuahua or mixed breed of dog which contains, as an
26element of its breeding, a Chihuahua breed, which is identifiable
27by a qualified animal rescue organization as being partially of that
28breed.

end delete
begin delete

29(C) A cat.

end delete
begin insert

30(A) A pet over four years of age, as determined by the qualified
31animal rescue organization.

end insert
begin insert

32(B) A cat.

end insert

33(4) “Rescue group” means an organization exempt from federal
34income taxation as an organization described in Section 501(c)(3)
35of the Internal Revenue Code, whose primary purpose is the
36placement of dogs, cats, or other animals that have been removed
37from a public animal control agency or shelter, society for the
38prevention of cruelty to animals shelter, or humane society, or that
P3    1have been surrendered or relinquished to the rescue group by the
2previous owner.

3(c) The deduction allowed under this section for a taxable year
4shall not exceed one hundred dollars ($100).

5(d) This section shall remain in effect only until December 1,
62021, and as of that date is repealed.

7

SEC. 2.  

This act provides for a tax levy within the meaning of
8Article IV of the Constitution and shall go into immediate effect.



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