A bill to provide that amounts paid for the acquisition, training, and maintenance of a service animal used for purposes of assisting an individual who is physically disabled shall be treated as medical expenses for purposes of the Internal Revenue Code of 1986.

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 physically disabled individual (other than a blind or deaf person) be treated in the same manner as corresponding expenditures in connection with guide dogs for the blind or deaf. (Under Internal Revenue Service revenue rulings, these latter expenditures are treated as deductible.)