A bill to amend the Internal Revenue Code of 1954 to permit a taxpayer to deduct certain expenses paid by him for the special education furnished to a child or other minor dependent who is physically or mentally handicapped.

[AI summary unavailable — showing source text] Permits a taxpayer under the Internal Revenue Code, to deduct the expenses paid by him for special education furnished to a child or other minor dependent who is physically or mentally handicapped. (Amends 26 U.S.C. 218)…