CA AB3128

Allows a personal income tax credit for qualified disabled veterans equal to 50% of costs paid for service dog ownership and maintenance, with a maximum annual credit of $1,500, for taxable years beginning January 1, 2019 through December 31, 2028.

Defines "qualified disabled veteran" as someone who served honorably in the United States Armed Forces and has a service-connected disability rating of at least 30% from the Department of Veterans Affairs and is assisted by a service dog.

Covers qualified costs including service dog licenses, veterinary care, vaccinations, pet insurance, specialty equipment (vests, leads, harnesses), grooming, and food expenses.

Allows unused credit amounts to carry over to reduce taxes in the following taxable year and requires the credit to be used in lieu of any deduction otherwise available for the same expenses.

Takes effect immediately as a tax levy and includes a sunset provision repealing the credit on December 1, 2029.