Thank you, Chair.
I want to thank the individuals here today for sharing information on service dogs, the importance of service dogs to veterans, and how we can move with the evolution we're talking about. We're supposed to be making headway. The evidence is still not in the pudding, if you will, or the pudding is not there. So far we haven't come up with national standards or been able to adopt national standards. I know that we need to continue to work on this, but we need to find a resolution.
That being said, in 2018 we put in place a tax credit. We expanded the tax credit for service dogs. How does that tax credit work? Who can benefit from that tax credit?