HomeMy WebLinkAboutLegislationFile Number: 09-01112
Final Action Date:
A RESOLUTION OF THE MIAMI CITY COMMISSION URGING MEMBERS OF THE
UNITED STATES SENATE AND THE UNITED STATES HOUSE OF
REPRESENTATIVES TO SUPPORT THE "HUMANITY AND PETS PARTNERED
THROUGH THE YEARS (HAPPY) ACT" (HOUSE RESOLUTION 3501), TO
CREATE AN INCOME TAX DEDUCTION OF UP TO $3,500 PER YEAR, FOR
QUALIFIED PET CARE EXPENSES; DIRECTING THE CITY CLERK TO
TRANSMIT A COPY OF THIS RESOLUTION TO THE ELECTED OFFICIALS
STATED HEREIN.
WHEREAS, according to the 2007-2008 National Pet Owners Survey, 63 percent of United States
households own a pet; and
WHEREAS, the bond between humans and animals has been shown to have positive effects upon
people's emotional and physical well-being; and
WHEREAS, the "Humanity and Pets Partnered through the Years (HAPPY) Act" would amend the
Internal Revenue Service Code to create a section entitled "Pet Care Expenses" that will specify the
following:
(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.
(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after
City of Miami Page I of 2 Printed On: 9/29/2009
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Legislation
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Resolution
File Number: 09-01112
Final Action Date:
A RESOLUTION OF THE MIAMI CITY COMMISSION URGING MEMBERS OF THE
UNITED STATES SENATE AND THE UNITED STATES HOUSE OF
REPRESENTATIVES TO SUPPORT THE "HUMANITY AND PETS PARTNERED
THROUGH THE YEARS (HAPPY) ACT" (HOUSE RESOLUTION 3501), TO
CREATE AN INCOME TAX DEDUCTION OF UP TO $3,500 PER YEAR, FOR
QUALIFIED PET CARE EXPENSES; DIRECTING THE CITY CLERK TO
TRANSMIT A COPY OF THIS RESOLUTION TO THE ELECTED OFFICIALS
STATED HEREIN.
WHEREAS, according to the 2007-2008 National Pet Owners Survey, 63 percent of United States
households own a pet; and
WHEREAS, the bond between humans and animals has been shown to have positive effects upon
people's emotional and physical well-being; and
WHEREAS, the "Humanity and Pets Partnered through the Years (HAPPY) Act" would amend the
Internal Revenue Service Code to create a section entitled "Pet Care Expenses" that will specify the
following:
(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.
(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after
City of Miami Page I of 2 Printed On: 9/29/2009
File Number: 09-01112
December 31, 2009;
NOW, THEREFORE BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI,
FLORIDA:
Section 1. The Miami City Commission urges members of the United States Senate and the
United States House of Representatives to support the "Humanity and Pets Partnered through the
Years (HAPPY) Act" (House Resolution 3501), to create an income tax deduction of up to $3,500 per
year for qualified pet care expenses.
Section 2. The City Clerk is directed to transmit a copy of this Resolution to President Obama,
Senate Majority Harry Leader Reid, Speaker of the House Nancy Pelosi and the members of
Congress.
Section 3. This Resolution shall become effective immediately upon its adoption and signature of
the Mayor.{1}
APPROVED AS TO FORM AND CORRECTNESS:/
JULIE O. BRU
CITY ATTORNEY
Footnotes:
{1} If the Mayor does not sign this Resolution, it shall become effective at the end of ten calendar days
from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective
immediately upon override of the veto by the City Commission.
City of Miami Page 2 of 2 Printed On: 9/29/2009