Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1842 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1842
5	5	To amend the Internal Revenue Code of 1986 to allow certain veterinary
6	6	expenses for pets and service animals to be treated as amounts paid
7	7	for medical care for purposes of a health savings account or flexible
8	8	savings account.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	MARCH4, 2025
11	11	Ms. T
12	12	ENNEY(for herself and Ms. ROSS) introduced the following bill; which
13	13	was referred to the Committee on Ways and Means
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to allow cer-
16	16	tain veterinary expenses for pets and service animals
17	17	to be treated as amounts paid for medical care for pur-
18	18	poses of a health savings account or flexible savings
19	19	account.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘People and Animals 4
24	24	Well-being Act of 2025’’ or the ‘‘PAW Act of 2025’’. 5
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27	27	•HR 1842 IH
28	28	SEC. 2. CERTAIN AMOUNTS PAID FOR VETERINARY CARE 1
29	29	TREATED AS AMOUNTS PAID FOR MEDICAL 2
30	30	CARE. 3
31	31	(a) I
32	32	NGENERAL.—Section 213(d) of the Internal 4
33	33	Revenue Code of 1986 is amended by adding at the end 5
34	34	the following new paragraph: 6
35	35	‘‘(12) C
36	36	ERTAIN AMOUNTS PAID FOR VETERI -7
37	37	NARY CARE TREATED AS PAID FOR MEDICAL 8
38	38	CARE.— 9
39	39	‘‘(A) I
40	40	N GENERAL.—An amount paid or in-10
41	41	curred by the taxpayer during the taxable year 11
42	42	for the following shall be treated as paid for 12
43	43	medical care: 13
44	44	‘‘(i) Any amount paid or incurred for 14
45	45	veterinary care or a pet health insurance 15
46	46	plan of a service animal of the taxpayer, 16
47	47	the taxpayer’s spouse, or a dependant of 17
48	48	the taxpayer. 18
49	49	‘‘(ii) In the case of a pet of the tax-19
50	50	payer, the taxpayer’s spouse, or a depend-20
51	51	ent of the taxpayer, so much as does not 21
52	52	exceed— 22
53	53	‘‘(I) $1,000 of the amount paid 23
54	54	or incurred by the taxpayer for veteri-24
55	55	nary care for such pet, and 25
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59	59	‘‘(II) $1,000 for a pet health in-1
60	60	surance plan of such pet. 2
61	61	‘‘(iii) P
62	62	ET.—For purposes of this sub-3
63	63	paragraph, the term ‘pet’ has the meaning 4
64	64	given such term in section 12502(b)(9)(D) 5
65	65	of the Agriculture Improvement Act of 6
66	66	2018. 7
67	67	‘‘(iv) S
68	68	ERVICE ANIMAL.—For pur-8
69	69	poses of this subparagraph, the term ‘serv-9
70	70	ice animal’ has the meaning given such 10
71	71	term in section 36.104 of title 28, Code of 11
72	72	Federal Regulations (or any successor reg-12
73	73	ulation). 13
74	74	‘‘(v) V
75	75	ETERINARY CARE .—For the 14
76	76	purposes of this subparagraph, the term 15
77	77	‘veterinary care’ means amounts paid for 16
78	78	the diagnosis, cure, mitigation, treatment, 17
79	79	or prevention of disease, condition, or in-18
80	80	jury, including diagnostic tests, medicine, 19
81	81	medical equipment, nutritional products, 20
82	82	surgery, and other services or items as au-21
83	83	thorized or prescribed by a veterinarian li-22
84	84	censed by a State or a territory of the 23
85	85	United States to practice veterinary medi-24
86	86	cine. 25
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90	90	‘‘(B) INFLATION ADJUSTMENT .— 1
91	91	‘‘(i) I
92	92	N GENERAL.—In the case of any 2
93	93	taxable year beginning after 2025, each 3
94	94	dollar amount in subparagraph (A)(ii) 4
95	95	shall be increased by an amount equal to— 5
96	96	‘‘(I) such dollar amount, multi-6
97	97	plied by 7
98	98	‘‘(II) the cost-of-living adjust-8
99	99	ment determined under section 1(f)(3) 9
100	100	for the calendar year in which such 10
101	101	taxable year begins determined by 11
102	102	substituting ‘calendar year 2024’ for 12
103	103	‘calendar year 2016’ in subparagraph 13
104	104	(A)(ii) thereof. 14
105	105	‘‘(ii) R
106	106	OUNDING.—If any increase 15
107	107	under clause (i) is not a multiple of $50, 16
108	108	such increase shall be rounded to the near-17
109	109	est multiple of $50.’’. 18
110	110	(c) E
111	111	FFECTIVEDATE.—The amendment made by 19
112	112	this section shall apply to amounts paid or incurred after 20
113	113	the date of the enactment of this Act. 21
114	114	Æ
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