http://www.opencongress.org/bill/111-h3501/show
http://thomas.loc.gov/cgi-bin/query/z?c111:H.R.3501:
$3,500 annual tax deduction for “qualified pet care expenses" That includes trips to the veterinarian’s office. Rep. Thaddeus McCotter sponsors the resolution, commonly called the Humanity and Pets Partnered Through the Years, or HAPPY Act. On July 31, it was referred to the House Committee on Ways and Means.
If passed, the amendment would apply as early as the 2010 taxable year.