WEST VIRGINIA LEGISLATURE

2025 REGULAR SESSION

Introduced

House Bill 2505

By Delegate Pritt

[Introduced February 17, 2025; referred to the Committee on Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section designated §11-21-23, relating to allowing a tax credit for the cost of spaying or neutering a dog or cat.

Be it enacted by the Legislature of West Virginia:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-23. Cost of spaying or neutering a dog or cat tax credit.

A credit against the tax imposed by the provisions of this article shall be allowed as follows:

Cost of spaying or neutering a dog or cat, the credit is equal to 100 percent of the cost paid for spaying or neutering a dog or cat which may be taken in the year of the spaying or neutering a dog or cat:  Provided, That the taxpayer presents a receipt for the service from a licensed veterinarian.

NOTE: The purpose of this bill is to allow a tax credit for the cost of spaying or neutering a dog or cat.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.