Here's a Rebulican moronic bill...

**Wild Cobra** · 08-19-2009

HR 3501:

Code:

111th CONGRESS

1st Session

H. R. 3501

To amend the Internal Revenue Code of 1986 to allow a deduction for pet 
care expenses.

IN THE HOUSE OF REPRESENTATIVES

July 31, 2009

Mr. MCCOTTER introduced the following bill; which was referred to the 
Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow a deduction for pet 
care expenses.

      Be it enacted by the Senate and House of Representatives of the 
      United States of America in Congress assembled,

SECTION 1. SHORT  LE.

      This Act may be cited as the `Humanity and Pets Partnered Through 
      the Years (HAPPY) Act'.

SEC. 2. FINDINGS.

      The Congress finds the following:

            (1) According to the 2007-2008 National Pet Owners Survey, 
                63 percent of United States households own a pet.

            (2) The Human-Animal Bond has been shown to have positive 
                effects upon people's emotional and physical well-being.

SEC. 3. DEDUCTION FOR PET CARE EXPENSES.

      (a) In General- 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:

`SEC. 224. PET CARE EXPENSES.

      `(a) 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.

      `(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.'.

      (b) Clerical Amendment- 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.'.

      (c) Effective Date- The amendments made by this section shall apply to 
          taxable years beginning after December 31, 2009.