Bill > S3335

Introduced Session

This bill provides a gross income tax deduction of up to $5,000 for certain expenses incurred by a disabled veteran taxpayer related to the purchasing, training, or maintaining a service animal. Eligible maintenance expenses for a service animal would include purchases of food, grooming, and veterinary care. Under current law, certain taxpayers are permitted to claim a deduction for the portion of certain medical expenses incurred related to the maintenance of service animals. The deduction authorized in this bill would be allowed for any qualifying costs incurred by a disabled veteran that are not already deductible as an eligible medical expense. A "disabled veteran" is defined under the bill as any resident of the State who has been honorably discharged or released under honorable circumstances from active service in the United States Armed Forces and who has a service-connected disability, as determined by the United States Veteran's Administration. Under the bill, the term "service animal" has the same meaning as is defined under the federal "Americans with Disabilities Act of 1990," 42 U.S.C. s.12101 et seq. and any regulations promulgated under the act. Currently, federal regulations at 28 CFR 35.104 define "service animal" to mean "any dog that is individually trained to do work or perform tasks for the benefit of an individual with a disability, including a physical, sensory, psychiatric, intellectual, or other mental disability." Federal regulations further require the work or tasks performed by the service to be directly related to the individual's disability.

Committee Categories

Gordon Johnson (D)*,  Latham Tiver (R)*,  Jim Beach (D),  Kristin Corrado (R),  Owen Henry (R), 

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 06/03/2024)

Official Document