I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘People and Animals 

5 Well-being Act of 2024’’ or the ‘‘PAW Act of 2024’’. 


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1 SEC. 2. CERTAIN AMOUNTS PAID FOR VETERINARY CARE 

2 TREATED AS AMOUNTS PAID FOR MEDICAL 

3 CARE. 

4 (a) IN GENERAL.—Section 213(d) of the Internal 

5 Revenue Code of 1986 is amended by adding at the end 

6 the following new paragraph: 

7 ‘‘(12) CERTAIN AMOUNTS PAID FOR VETERI8 NARY CARE TREATED AS PAID FOR MEDICAL

9 CARE.— 

10 ‘‘(A) IN GENERAL.—An amount paid or in11 curred by the taxpayer during the taxable year 

12 for the following shall be treated as paid for 

13 medical care: 

14 ‘‘(i) Any amount paid or incurred for 

15 veterinary care or a pet health insurance 

16 plan of a service animal of the taxpayer, 

17 the taxpayer’s spouse, or a dependant of 

18 the taxpayer. 

19 ‘‘(ii) In the case of a pet of the tax20 payer, the taxpayer’s spouse, or a depend21 ent of the taxpayer, so much as does not 

22 exceed— 

23 ‘‘(I) $1,000 of the amount paid 

24 or incurred by the taxpayer for veteri25 nary care for such pet, and 


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1 ‘‘(II) $1,000 for a pet health in2 surance plan of such pet. 

3 ‘‘(iii) PET.—For purposes of this sub4 paragraph, the term ‘pet’ has the meaning 

5 given such term in section 12502(b)(9)(D) 

6 of the Agriculture Improvement Act of 

7 2018. 

8 ‘‘(iv) SERVICE ANIMAL.—For pur9 poses of this subparagraph, the term ‘serv10 ice animal’ has the meaning given such 

11 term in section 36.104 of title 28, Code of 

12 Federal Regulations (or any successor reg13 ulation). 

14 ‘‘(v) VETERINARY CARE.—For the 

15 purposes of this subparagraph, the term 

16 ‘veterinary care’ means amounts paid for 

17 the diagnosis, cure, mitigation, treatment, 

18 or prevention of disease, condition, or in19 jury, including diagnostic tests, medicine, 

20 medical equipment, nutritional products, 

21 surgery, and other services or items as au22 thorized or prescribed by a veterinarian li23 censed by a State or a territory of the 

24 United States to practice veterinary medi25 cine. 


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1 ‘‘(B) INFLATION ADJUSTMENT.— 

2 ‘‘(i) IN GENERAL.—Each dollar 

3 amount in subparagraph (A)(ii) shall be 

4 increased by an amount equal to— 

5 ‘‘(I) such dollar amount, multi6 plied by 

7 ‘‘(II) the cost-of-living adjust8 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 2023’ for 

12 ‘calendar year 2016’ in subparagraph 

13 (A)(ii) thereof. 

14 ‘‘(ii) ROUNDING.—If any increase 

15 under clause (i) is not a multiple of $50, 

16 such increase shall be rounded to the near17 est multiple of $50.’’. 

18 (c) EFFECTIVE DATE.—The amendment made by 

19 this section shall apply to amounts paid or incurred after 

20 the date of the enactment of this Act. 

Æ 


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