Animal shelters across the country have reported a sharp surge in abandoned animals, many cut loose by owners who can no longer afford to care for them. Now, Rep. Thaddeus McCotter (R., Mich.) has introduced a bill that would use the federal tax code to help. The Humanity and Pets Partnered Through the Years (HAPPY) Act would allow pet owners to deduct the cost of food, veterinary care, and other pet-related expenses from their income taxesup to $3500 per year.