Personal income tax: credit: disabled veteran: service dog.

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2029, would allow a credit against those taxes in an amount equal to 50% of the amount paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog, not to exceed $1,500 for a taxable year. This bill would take effect immediately as a tax levy.