Bill Details
HR.1842 - 119th Congress
Status
Latest action
2025-03-04 - Referred to the House Committee on Ways and Means.
Introduced Date
2025-03-04
Policy Area
Taxation
Committees
View committees (1)
Sponsors
Cosponsors
7
0
0
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would let some pet and service animal veterinary costs count as medical expenses for tax-advantaged health savings accounts and flexible spending accounts. In simple terms, people could use HSA or FSA money for certain vet bills and pet insurance in some cases. Service animals would qualify more broadly, while regular pets would qualify only up to a set yearly limit. The bill also says those dollar limits would rise over time with inflation.
- For a service animal owned by the taxpayer, the taxpayer’s spouse, or a dependent, veterinary care and pet health insurance could be treated as medical care for tax purposes.
- For a pet owned by the taxpayer, the taxpayer’s spouse, or a dependent, up to $1,000 a year for veterinary care and up to $1,000 a year for pet health insurance could count as medical care.
- The bill defines veterinary care broadly, including diagnosis, treatment, prevention, tests, medicine, medical equipment, surgery, and other vet-approved services or items.
- The dollar limits would be adjusted for inflation after 2025, and the change would apply to amounts paid after the law is enacted.
Official Summaries
No summaries available
Current Full Text
[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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