[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.


_______________________________________________________________________


                    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

_______________________________________________________________________

                                 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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