H. R. 3501
IN THE HOUSE OF REPRESENTATIVES
July 31, 2009
Mr. McCotter introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow a deduction for pet care expenses.
This Act may be cited as the
Humanity and Pets Partnered Through
the Years (HAPPY) Act.
The Congress finds the following:
According to the 2007–2008 National Pet Owners Survey, 63 percent of United States households own a pet.
The Human-Animal Bond has been shown to have positive effects upon people’s emotional and physical well-being.
Deduction for pet care expenses
Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to additional itemized deductions for individuals) is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:
Pet care expenses
Allowance of deduction
In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the qualified pet care expenses of the taxpayer during the taxable year for any qualified pet of the taxpayer.
The amount allowable as a deduction under subsection (a) to the taxpayer for any taxable year shall not exceed $3,500.
Qualified pet care expenses
For purposes of this section, the term qualified pet care expenses means amounts paid in connection with providing care (including veterinary care) for a qualified pet other than any expense in connection with the acquisition of the qualified pet.
For purposes of this section—
The term qualified pet means a legally owned, domesticated, live animal.
Such term does not include any animal—
used for research or owned or utilized in conjunction with a trade or business, or
with respect to which the taxpayer has claimed a deduction under section 162 or 213 in any of the preceding 3 taxable years.
The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by striking the last item and inserting the following new items:
Sec. 224. Pet care expenses.
Sec. 225. Cross reference.
The amendments made by this section shall apply to taxable years beginning after December 31, 2009.