Senate Bill No. 231
(By Senators Laird and Snyder)
[Introduced January 18, 2010; referred to the Committee on
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12j, relating
to creating a personal income tax credit for persons who may
choose to spay or neuter their pets.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-21-12j, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12j. Additional modification reducing federal adjusted
(a) Allowance of deduction.
-- Subject to the limitations
provided in subsection (b), there is allowed a deduction against
adjusted gross income amounts paid by the taxpayer for the spaying
and neutering of dogs and cats which are maintained as pets in the taxpayer's household.
(1) The deduction provided is allowable only as to sums which
have actually been paid.
(2) The spay or neuter surgical procedure shall have been
performed by a duly licensed veterinarian on a live cat or dog.
(3) The amount of deduction for each cat or dog which have
been spayed or neutered may not exceed the reasonable cost of the
spay and neuter procedures in the state.
(4) The deduction is limited to no more than three companion
animals, dogs and cats, per household in any taxable year.
NOTE: The purpose of this bill is to provide a personal income
tax credit for people who have their dog or cat spayed or neutered.
This section is new; therefore, strike-throughs and
underscoring have been omitted.