I
119THCONGRESS
1
STSESSION 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
MARCH4, 2025
Ms. T
ENNEY(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 cer-
tain veterinary expenses for pets and service animals
to be treated as amounts paid for medical care for pur-
poses of a health savings account or flexible savings
account.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘People and Animals 4
Well-being Act of 2025’’ or the ‘‘PAW Act of 2025’’. 5
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SEC. 2. CERTAIN AMOUNTS PAID FOR VETERINARY CARE 1
TREATED AS AMOUNTS PAID FOR MEDICAL 2
CARE. 3
(a) I
NGENERAL.—Section 213(d) of the Internal 4
Revenue Code of 1986 is amended by adding at the end 5
the following new paragraph: 6
‘‘(12) C
ERTAIN AMOUNTS PAID FOR VETERI -7
NARY CARE TREATED AS PAID FOR MEDICAL 8
CARE.— 9
‘‘(A) I
N GENERAL.—An amount paid or in-10
curred by the taxpayer during the taxable year 11
for the following shall be treated as paid for 12
medical care: 13
‘‘(i) Any amount paid or incurred for 14
veterinary care or a pet health insurance 15
plan of a service animal of the taxpayer, 16
the taxpayer’s spouse, or a dependant of 17
the taxpayer. 18
‘‘(ii) In the case of a pet of the tax-19
payer, the taxpayer’s spouse, or a depend-20
ent of the taxpayer, so much as does not 21
exceed— 22
‘‘(I) $1,000 of the amount paid 23
or incurred by the taxpayer for veteri-24
nary care for such pet, and 25
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‘‘(II) $1,000 for a pet health in-1
surance plan of such pet. 2
‘‘(iii) P
ET.—For purposes of this sub-3
paragraph, the term ‘pet’ has the meaning 4
given such term in section 12502(b)(9)(D) 5
of the Agriculture Improvement Act of 6
2018. 7
‘‘(iv) S
ERVICE ANIMAL.—For pur-8
poses of this subparagraph, the term ‘serv-9
ice animal’ has the meaning given such 10
term in section 36.104 of title 28, Code of 11
Federal Regulations (or any successor reg-12
ulation). 13
‘‘(v) V
ETERINARY CARE .—For the 14
purposes of this subparagraph, the term 15
‘veterinary care’ means amounts paid for 16
the diagnosis, cure, mitigation, treatment, 17
or prevention of disease, condition, or in-18
jury, including diagnostic tests, medicine, 19
medical equipment, nutritional products, 20
surgery, and other services or items as au-21
thorized or prescribed by a veterinarian li-22
censed by a State or a territory of the 23
United States to practice veterinary medi-24
cine. 25
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‘‘(B) INFLATION ADJUSTMENT .— 1
‘‘(i) I
N GENERAL.—In the case of any 2
taxable year beginning after 2025, each 3
dollar amount in subparagraph (A)(ii) 4
shall be increased by an amount equal to— 5
‘‘(I) such dollar amount, multi-6
plied by 7
‘‘(II) the cost-of-living adjust-8
ment determined under section 1(f)(3) 9
for the calendar year in which such 10
taxable year begins determined by 11
substituting ‘calendar year 2024’ for 12
‘calendar year 2016’ in subparagraph 13
(A)(ii) thereof. 14
‘‘(ii) R
OUNDING.—If any increase 15
under clause (i) is not a multiple of $50, 16
such increase shall be rounded to the near-17
est multiple of $50.’’. 18
(c) E
FFECTIVEDATE.—The amendment made by 19
this section shall apply to amounts paid or incurred after 20
the date of the enactment of this Act. 21
Æ
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