A bill to amend the Internal Revenue Code of 1954 to provide that the excludability from gross income of disability pension payments to an individual shall be determined without regard to whether or not the individual has reached retirement age.

[AI summary unavailable — showing source text] Revises the Internal Revenue Code to declare that the determination of whether any disability pension payment to an individual is excludable from gross income under a wage continuation plan shall be made without regard to whether or not such individual has reached retirement age.…