H.R. 1842 — PAW Act of 2025

This section amends the definition of medical care in IRC §213(d) to include (1) any amounts paid for veterinary care or pet health insurance for a service animal of the taxpayer, spouse, or dependent and (2) up to $1,000 each for veterinary care and pet health insurance for a pet of the taxpayer, spouse, or dependent (with both $1,000 amounts inflation-adjusted after 2025). The change applies to amounts paid or incurred after enactment.