A bill to amend the Internal Revenue Code of 1954 to provide a deduction for certain employment-related expenses paid or incurred by a handicapped individual.

[AI summary unavailable — showing source text] Provides, under the Internal Revenue Code, tax deduction for employment-related expenses paid or incurred by a handicapped individual. Stipulates that, where the taxpayer's gross income exceeds $35,000 in the taxable year, the amount of the employment-related expenses incurred shall be reduced by one-half of the excess adjusted gross income over $35,000. Prohibits the deduction by a taxpayer of amounts paid to a related individual or dependent, as those terms are defined in the Code.…