A bill to amend the Internal Revenue Code of 1954 to provide a deduction for certain employment-related expenses paid or incurred by a handicapped individual.

Summary

Provides, under the Internal Revenue Code, tax deduction for employment-related expenses paid or incurred by a handicapped individual. Stipulates that, where the taxpayer's gross income exceeds $35,000 in the taxable year, the amount of the employment-related expenses incurred shall be reduced by one-half of the excess adjusted gross income over $35,000. Prohibits the deduction by a taxpayer of amounts paid to a related individual or dependent, as those terms are defined in the Code.

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Documents

1 official file

• Introduced in House

  summary · EN · 15 December 1975

  Open at official source

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