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 provide that expenses incurred for the care of a retarded or handicapped individual shall be deductible as a medical expense without regard to the three percent floor presently required for the medical care deduction. Requires submission of medical proof of substantial impairment to the Internal Revenue Service to establish the handicap or retardation of the individual.…