[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9508 Introduced in House (IH)]
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118th CONGRESS
2d Session
H. R. 9508
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.
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IN THE HOUSE OF REPRESENTATIVES
September 9, 2024
Ms. Tenney (for herself and Ms. Ross) introduced the following bill;
which was referred to the Committee on Ways and Means
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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
2024'' or the ``PAW Act of 2024''.
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.--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 2023' 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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