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

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for expenses incurred in providing special education and training for a dependent handicapped child at a private institution which is established and operated for the specific purpose of providing such education and training.…