A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer supporting a dependent who is mentally retarded.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an additional personal exemption for each of the taxpayer's dependents who suffers from a medically demonstrable mental defect which prevents him from engaging in the mental activity normal to his age group, or in remunerative employment.…