A bill to amend the Internal Revenue Code of 1954 to provide that the special expenses incurred in maintaining a retarded or handicapped individual shall be allowable as a medical deduction without regard to the 3-percent floor.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a medical deduction, without regard to the three percent floor, for those expenses paid for the medical care of the taxpayer, his spouse, or any dependent of the taxpayer, if that individual is mentally retarded or handicapped.…