119-hr1842

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1842 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1842

To amend the Internal Revenue Code of 1986 to allow certain veterinary 
expenses for pets and service animals to be treated as amounts paid for 
 medical care for purposes of a health savings account or flexible 
 savings account.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 4, 2025

 Ms. Tenney (for herself and Ms. Ross) introduced the following bill; 
 which was referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 to allow certain veterinary 
expenses for pets and service animals to be treated as amounts paid for 
 medical care for purposes of a health savings account or flexible 
 savings account.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``People and Animals Well-being Act of 
2025'' or the ``PAW Act of 2025''.

SEC. 2. CERTAIN AMOUNTS PAID FOR VETERINARY CARE TREATED AS AMOUNTS 
 PAID FOR MEDICAL CARE.

    (a) In General.--

Section 213
            (d) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
 ``

    (12) Certain amounts paid for veterinary care treated as 
 paid for medical care.--
 ``
        (A) In general.--An amount paid or incurred by 
 the taxpayer during the taxable year for the following 
 shall be treated as paid for medical care:
 ``
            (i) Any amount paid or incurred for 
 veterinary care or a pet health insurance plan 
 of a service animal of the taxpayer, the 
 taxpayer's spouse, or a dependant of the 
 taxpayer.
 ``
            (ii) In the case of a pet of the 
 taxpayer, the taxpayer's spouse, or a dependent 
 of the taxpayer, so much as does not exceed--
 ``
            (I) $1,000 of the amount paid or 
 incurred by the taxpayer for veterinary 
 care for such pet, and
 ``
            (II) $1,000 for a pet health 
 insurance plan of such pet.
 ``
            (iii) Pet.--For purposes of this 
 subparagraph, the term `pet' has the meaning 
 given such term in 

section 12502

    (b)

    (9)
            (D) of 
 the Agriculture Improvement Act of 2018.
 ``
            (iv) Service animal.--For purposes of 
 this subparagraph, the term `service animal' 
 has the meaning given such term in 

section 36.104 of title 28, Code of Federal Regulations 
 (or any successor regulation).
 ``
            (v) Veterinary care.--For the purposes of 
 this subparagraph, the term `veterinary care' 
 means amounts paid for the diagnosis, cure, 
 mitigation, treatment, or prevention of 
 disease, condition, or injury, including 
 diagnostic tests, medicine, medical equipment, 
 nutritional products, surgery, and other 
 services or items as authorized or prescribed 
 by a veterinarian licensed by a State or a 
 territory of the United States to practice 
 veterinary medicine.
 ``
        (B) Inflation adjustment.--
 ``
            (i) In general.--In the case of any 
 taxable year beginning after 2025, each dollar 
 amount in subparagraph
        (A)
            (ii) shall be 
 increased by an amount equal to--
 ``
            (I) such dollar amount, 
 multiplied by
 ``
            (II) the cost-of-living 
 adjustment determined under 

section 1

    (f)

    (3) for the calendar year in which 
 such taxable year begins determined by 
 substituting `calendar year 2024' for 
 `calendar year 2016' in subparagraph
        (A)
            (ii) thereof.
 ``
            (ii) Rounding.--If any increase under 
 clause
            (i) is not a multiple of $50, such 
 increase shall be rounded to the nearest 
 multiple of $50.''.
            (c) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred after the date of the enactment of this 
Act.
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