A bill to amend the Internal Revenue Code of 1954 to exempt from taxation difficulty of care payments made to a taxpayer for the care of a handicapped foster child.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from gross income difficulty of care payments made to a taxpayer for care of a handicapped foster child. Waives the statute of limitations for refunds or credits for overpayments of tax resulting from such exclusion.…