The Happy Act

Imagine, being able to deduct up to $3500 every year for expenses related to your horse! That’s the bottom line of the new Happy Act being discussed on Capitol Hill. Let YOUR representative know you encourage supporting this bill. The ASPCA has a form you can easily fill out here.

This is NOT just a cats n’ dogs item, they have defined a ‘qualified pet’ as a legally owned, domesticated, live animal.

Below is the current full text of the item:

1st Session
H. R. 3501
To amend the Internal Revenue Code of 1986 to allow a deduction for pet care expenses.
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

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

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.

(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:

`(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.

Dream Big Original Painting - click for larger view

Dream Big Original Painting - click for larger view

House Ways and Means Committee Members

Charles B. Rangel, Chairman, New York
Pete Stark, California
Sander M. Levin, Michigan
Jim McDermott, Washington
John Lewis, Georgia
Richard E. Neal, Massachusetts
John S. Tanner, Tennessee
Xavier Becerra, California
Lloyd Doggett, Texas
Earl Pomeroy, North Dakota
Mike Thompson, California
John B. Larson, Connecticut
Earl Blumenauer, Oregon
Ron Kind, Wisconsin
Bill Pascrell, New Jersey
Shelley Berkley, Nevada
Joseph Crowley, New York
Chris Van Hollen, Maryland
Kendrick Meek, Florida
Allyson Y. Schwartz, Pennsylvania
Artur Davis, Alabama
Danny Davis, Illinois
Bob Etheridge, North Carolina
Linda Sánchez, California
Brian Higgins, New York

John Yarmuth, Kentucky
Dave Camp, Ranking Member, Michigan
Wally Herger, California
Sam Johnson, Texas
Kevin Brady, Texas
Paul Ryan, Wisconsin
Eric Cantor, Virginia
John Linder, Georgia
Devin Nunes, California
Pat Tiberi, Ohio
Ginny Brown-Waite, Florida
Geoff Davis, Kentucky
Dave Reichert, Washington
Charles W. Boustany, Jr., Louisiana
Dean Heller, Nevada
Peter Roskam, Illinois


6 Responses to “The Happy Act”

  1. I think it is about time there is a deduction for animals. Not only are they good for our well being, they are a part of our every day life! We don’t have children, we have them.

  2. Stephanie Turner Says:

    For those of us who do provide proper care and treatment of the animals entrusted to us, we could use, and deserve, something coming back to us.

  3. has been created as a GIFT just for equine rescuers and for their important work. It helps connect, share and inspire — it’s all free. Click over and see. 🙂

  4. This sounds great but is just one step closer to pushing NAIS through. And if you don’t know what NAIS is you best do so quickly as it will require you to microchip your horses and carry a card every time you take your horse off the premises it is stabled at.

  5. Here’s the link for further info on the NAIS Chris mentions above:

    In KY we already have to carry a Coggins paper and Health papers with us when we travel off site with our equines – so I don’t think I’d have much of a problem with this. Thanks for the info Chris!

  6. “(2) EXCEPTIONS- Such term does not include any animal–
    (A) used for research or owned or utilized in conjunction with a trade or business”

    … utilized in conjunction with a trade or business… does this mean that lesson horses would not quailfy as they are used in conjunction with a business? Because if so, this would not a apply for a lot of equine professionals.

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