A bill to amend the Internal Revenue Code of 1986 to clarify the medical expense deduction available for expenses connected with the acquisition, training, and maintenance of service dogs for handicapped individuals.

Requires that, for the purpose of the income tax deduction for medical expenses, expenditures for the acquisition, training, and maintenance of a service animal used to assist a handicapped individual be treated in the same manner as corresponding expenditures in connection with guide dogs for the blind. (Under Internal Revenue Service revenue rulings, these latter expenditures are treated as deductible.)