,i  #aahth ,,congress  #b;d ,session    
,h4 ,r4 #iejh  ,,in ,,the ,,house ,,of  
,,representatives  ,september #i1       
#bjbd,ms4 ,tenney 7for herself and ,ms4 
,ross7 introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf 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 account4  #a4 ,short   
title ,this ,act may be cited as the    
,people and ,animals ,well-being ,act of
 #bjbd or the ,,paw ,act of #bjbd4  #b4 
,certain amounts paid for veterinary    
care treated as amounts paid for medical
 care  7a7 ,in general ,section #bac7;d7
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new paragraph3  7#ab7     
,certain amounts paid for veterinary    
care treated as paid for medical care   
7,a7 ,in general ,an amount paid or     

incurred by the taxpayer during the     
taxable year for the following shall be 
treated as paid for medical care3 7i7   
,any amount paid or incurred for        
veterinary care or a pet health         
insurance plan of a service animal of   
the taxpayer1 the taxpayer's spouse1 or 
a dependant of the taxpayer4  7ii7 ,in  
the case of a pet of the taxpayer1 the  
taxpayer's spouse1 or a dependent of the
 taxpayer1 so much as does not exceed-- 
7,i7 #a1jjj of the amount paid or       
incurred by the taxpayer for veterinary 
care for such pet1 and  7,,ii7 #a1jjj   
for a pet health insurance plan of such 
pet4  7iii7 ,pet ,for purposes of this  
subparagraph1 the term pet has the      
meaning given such term in section      
#abejb7;b77#i77;,d7 of the ,agriculture 
,improvement ,act of #bjah4  7iv7       
,service animal ,for purposes of this   
subparagraph1 the term service animal   
has the meaning given such term in      
section #cf4ajd of title #bh1 ,code of  
,federal ,regulations 7or any successor 

regulation74  7v7 ,veterinary care ,for 
the purposes of this subparagraph1 the  
term veterinary care means amounts paid 
for the diagnosis1 cure1 mitigation1    
treatment1 or prevention of disease1    
condition1 or injury1 including         
diagnostic tests1 medicine1 medical     
equipment1 nutritional products1        
surgery1 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 medicine4  7,b7     
,inflation adjustment  7i7 ,in general  
,each dollar amount in subparagraph     
7,a77ii7 shall be increased by an amount
 equal to-- 7,i7 such dollar amount1    
multiplied by  7,,ii7 the cost-of-living
 adjustment determined under section    
#a7;f77#c7 for the calendar year in     
which such taxable year begins          
determined by substituting calendar year
 #bjbc for calendar year #bjaf in       
subparagraph 7,a77ii7 thereof4  7ii7    
,rounding ,if any increase under clause 

7i7 is not a multiple of #ej1 such      
increase shall be rounded to the nearest
 multiple of #ej4  4  7c7 ,effective    
date ,the amendment made by this section
 shall apply to amounts paid or incurred
 after the date of the enactment of this
 ,act4