Establishes a credit against income tax for service dogs

This bill creates a state income tax credit for taxpayers who maintain service dogs. It allows a credit equal to qualified expenses (like food, vet care, training, and boarding) for service dogs, capped at $1,000 per year for taxable years beginning January 1, 2025. Unused credit amounts can be carried forward to future tax years, but the annual credit limit remains $1,000. The credit directly benefits individuals who rely on service dogs for daily functioning, as defined by existing civil rights law.