Guide Dog or Other Service Animals are tax deductible for the disabled.

Guide Dog or Other Service Animal

You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties.

It is IRS publication 502 page 8. This is the link https://www.irs.gov/pub/irs-pdf/p502.pdf