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 an income tax deduction, without regard to the three percent of income floor, for medical expenses paid for a dependent who is mentally retarded or handicapped.…