H.R. 11018: Helping Encourage Animal Rescue through Tax Credits Act of 2026

This bill would create a new federal tax credit for some animal adoption fees.

What the credit would do

People who adopt certain pets could claim a refundable tax credit equal to 50% of the adoption fee they paid during the year. Because the credit is refundable, a person could receive the full benefit even if they owe little or no federal income tax.

Limits and eligible adoptions

• The credit would be limited to up to $500 per animal.
• The fee must be paid for the adoption of a covered animal, meaning an animal commonly kept as a pet and not held for food production or other commercial use.
• The adoption fee must be paid to either:
  • a qualifying 501(c)(3) tax-exempt organization, or
  • a state or local government.

Who could claim it

The credit would be available to individual taxpayers, except for nonresident aliens.

When it would apply

The credit would apply to eligible fees paid or incurred after the bill becomes law.

Other technical changes

The bill also makes related technical updates to the tax code and federal refund-payment rules so that the new credit fits into existing law.

Relevant Companies

None found