Congressman Thaddeus McCotter (R-Mich.) has introduced H.R. 3501, the “Humanity and Pets Partnered Through the Years” (HAPPY) Act, to amend the Internal Revenue Code of 1986 to allow a deduction for pet care expenses.

Bill Language
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.

(b) Maximum Deduction- The amount allowable as a deduction under subsection (a) to the taxpayer for any taxable year shall not exceed $3,500.

(c) 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.

(d) Qualified Pet- For purposes of this section--

(1) QUALIFIED PET- The term `qualified pet' means a legally owned, domesticated, live animal.
(2) EXCEPTIONS- Such term does not include any animal--

(A) used for research or owned or utilized in conjunction with a trade or business, or
(B) with respect to which the taxpayer has claimed a deduction under section 162 or 213 in any of the preceding 3 taxable years.

For More Information
To learn more about the bill, click here.

Locate and contact your representatives and let them know if you would like them to support this legislation.



**Best Friends Animal Society has not taken a position of support or opposition to this piece of legislation.

Photo by Clay Myers, Best Friends photographer.