Yes, this is deductible as long as it's trained to do work or perform tasks for an individual with a disability, like a seeing eye dog.
From IRS Pub 502:
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.
If you have additional questions or details regarding this, please feel free to post in the comments for further clarification.
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