,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ahdb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #d1 #bjbe,ms4    
,t5ney 7= h]self & ,ms4 ,ross7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ c]ta9 vet]9>y exp5ses =   
pets & s]vice animals to be treat$ z    
am\nts paid = m$ical c>e = purposes ( a 
heal? sav+s acc\nt or flexible sav+s    
acc\nt4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,p & ,animals ,well-be+ ,act
 ( #bjbe or ! ,,paw ,act ( #bjbe4  #b4  
,c]ta9 am\nts paid = vet]9>y c>e treat$ 
z am\nts paid = m$ical c>e  7a7 ,9 g5]al
 ,section #bac7;d7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#ab7 ,c]ta9    
am\nts paid = vet]9>y c>e treat$ z paid 
= m$ical c>e  7,a7 ,9 g5]al ,an am\nt   
paid or incurr$ by ! taxpay] dur+ !     
taxable ye> = ! foll[+ %all be treat$ z 
paid = m$ical c>e3 7i7 ,any am\nt paid  
or incurr$ = vet]9>y c>e or a pet heal? 

insurance plan ( a s]vice animal ( !    
taxpay]1 ! taxpay]'s sp\se1 or a        
dep5dant ( ! taxpay]4  7ii7 ,9 ! case ( 
a pet ( ! taxpay]1 ! taxpay]'s sp\se1 or
 a dep5d5t ( ! taxpay]1 s mu* z does n  
exce$-- 7,i7 #a1jjj ( ! am\nt paid or   
incurr$ by ! taxpay] = vet]9>y c>e = su*
 pet1 &  7,,ii7 #a1jjj = a pet heal?    
insurance plan ( su* pet4  7iii7 ,pet ,=
 purposes ( ?is subp>agraph1 ! t]m pet  
has ! mean+ giv5 su* t]m 9 section      
#abejb7;b77#i77;,d7 ( ! ,agriculture    
,improvem5t ,act ( #bjah4  7iv7 ,s]vice 
animal ,= purposes ( ?is subp>agraph1 ! 
t]m s]vice animal has ! mean+ giv5 su*  
t]m 9 section #cf4ajd ( title #bh1 ,code
 ( ,f$]al ,regulations 7or any successor
 regulation74  7v7 ,vet]9>y c>e ,= !    
purposes ( ?is subp>agraph1 ! t]m       
vet]9>y c>e means am\nts paid = !       
diagnosis1 cure1 mitigation1 treatm5t1  
or prev5tion ( disease1 condition1 or   
injury1 includ+ diagno/ic te/s1 m$ic9e1 
m$ical equipm5t1 nutritional products1  
surg]y1 & o!r s]vices or items z        

au?oriz$ or prescrib$ by a vet]9>ian    
lic5s$ by a ,/ate or a t]ritory ( !     
,unit$ ,/ates to practice vet]9>y       
m$ic9e4  7,b7 ,inflation adju/m5t  7i7  
,9 g5]al ,9 ! case ( any taxable ye>    
beg9n+ aft] #bjbe1 ea* doll> am\nt 9    
subp>agraph 7,a77ii7 %all be increas$ by
 an am\nt equal to-- 7,i7 su* doll>     
am\nt1 multipli$ by  7,,ii7 ! co/-(-liv+
 adju/m5t det]m9$ "u section #a7;f77#c7 
= ! cal5d> ye> 9 :i* su* taxable ye>    
beg9s det]m9$ by sub/itut+ cal5d> ye>   
#bjbd = cal5d> ye> #bjaf 9 subp>agraph  
7,a77ii7 !re(4  7ii7 ,r\nd+ ,if any     
increase "u clause 7i7 is n a multiple (
 #ej1 su* increase %all be r\nd$ to !   
ne>e/ multiple ( #ej4  4  7c7 ,effective
 date ,! am5dm5t made by ?is section    
%all apply to am\nts paid or incurr$    
aft] ! date ( ! enactm5t ( ?is ,act4