I 
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 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-
tives 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’’. 
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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
VETERI-
NARY
CARE
TREATED
AS
PAID
FOR
MEDICAL 
CARE.— 
‘‘(A) IN GENERAL.—An amount paid or in-
curred 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 tax-
payer, the taxpayer’s spouse, or a depend-
ent of the taxpayer, so much as does not 
exceed— 
‘‘(I) $1,000 of the amount paid 
or incurred by the taxpayer for veteri-
nary care for such pet, and 
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‘‘(II) $1,000 for a pet health in-
surance plan of such pet. 
‘‘(iii) PET.—For purposes of this sub-
paragraph, 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 pur-
poses of this subparagraph, the term ‘serv-
ice animal’ has the meaning given such 
term in section 36.104 of title 28, Code of 
Federal Regulations (or any successor reg-
ulation). 
‘‘(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 in-
jury, including diagnostic tests, medicine, 
medical equipment, nutritional products, 
surgery, and other services or items as au-
thorized or prescribed by a veterinarian li-
censed by a State or a territory of the 
United States to practice veterinary medi-
cine. 
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‘‘(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, multi-
plied by 
‘‘(II) the cost-of-living adjust-
ment 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 near-
est 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. 
Æ 
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