A bill to amend the Internal Revenue Code of 1954 to allow certain profit sharing plan contributions to be made on behalf of individuals who are permanently and totally disabled.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to increase the amounts which can be contributed to certain qualified employee benefit plans on behalf of individuals who are permanently and totally disabled. Specifies that such amount shall be increased from 25 percent of the participant's actual compensation for the year to 25 percent of the compensation the participant would have received for the year if the participant had not been disabled.…