Animals, too, are affected by the implementation of the Affordable Care Act. The law imposes a 2.3% tax on medical devices, including dual-use devices -- those that are used in animal care but not specifically labeled for veterinary use. "That may sound trivial, but if a device costs $30,000 to $40,000, it is not a trivial expense," said AVMA Past President Dr. Douglas Aspros. Veterinary practices may be forced to pass the additional costs on to clients, at a time when many owners and practices can ill afford it. "This is an additional expense ... and we do not need to bear this burden on top of an already stressed environment," Dr. Aspros said.