H.R. 1842

119 HR 1842 IH: People and Animals Well-being Act of 2025
 U.S. House of Representatives
 2025-03-04
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 I  119th CONGRESS  1st Session  H. R. 1842  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.
1.
Short title
This Act may be cited as the   People and Animals Well-being Act of 2025   or the   PAW Act of 2025  .
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.