A bill to provide a deduction for individual income tax purposes, in the case of a disabled individual, for expenses for transportation to and from work; and to provide an additional exemption for income tax purposes for a taxpayer or spouse who is disabled.

[AI summary unavailable — showing source text] Allows a tax deduction under the Internal Revenue Code for transportation to and from work in the case of a disabled individual. Limits such transportation expenses to $650 in 1971; $700 in 1972; and $750 in 1973 and thereafter. Grants an additional tax exemption of $650 for the taxpayer if he is a disabled individual. Grants an additional exemption of $650 for the spouse of a taxpayer if the spouse is a disabled individual.…