H.R. 1448 would require the Department of Veterans Affairs (VA) to carry out a pilot program to teach veterans with post-traumatic stress disorder (PTSD) to train and handle service dogs. The act also would require VA to provide veterinary health insurance for service dogs it places with veterans who have PTSD. In total, CBO estimates that implementing the act would cost $30 million over the 2021-2026 period. Such spending would be subject to the appropriation of estimated amounts. For this estimate, CBO assumes that the legislation will be enacted in fiscal year 2021. Under that assumption, the department could incur some costs in 2021, but CBO expects that most of the costs would be incurred in 2022 and later.