A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, his spouse, or his dependent, who is disabled.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an additional $750 income tax exemption for disabled taxpayers and their spouses and dependents. Allows disabled taxpayers to deduct their personal care expenses where they are not receiving such services from their States under the Social Security grants.…