A bill to amend the Internal Revenue Code of 1954 to provide that income received by handicapped individuals from activities at certain sheltered workshops shall not be taken into account in determining the allowance for a personal exemption with respect to such individual.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that income attributable to services performed by a handicapped dependent at a sheltered workshop shall not be taken into account for purposes of determining allowable personal exemptions.…