A bill to amend the Internal Revenue Code of 1986 to provide an additional standard deduction of $600 for certain physically disabled individuals.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a standard deduction of an additional amount for a taxpayer or the spouse of the taxpayer if the taxpayer or spouse is a paraplegic, a quadriplegic, a hemiplegic, an amputee, or a deaf person at the close of the taxpayer's taxable year. Requires the taxpayer to furnish proof of such condition in such form and manner, and at such times, as prescribed by regulations.…