A bill to provide a deduction for income tax purposes, in the case of a disabled individual, for expenses for transportation to and from work; and to provide an additional exemption for income tax purposes for a taxpayer or spouse who is disabled.

Summary

Amends the Internal Revenue Code to provide, in the case of a disabled individual, a deduction for expenses paid during the taxable year for transportation to and from work to the extent that such expenses do not exceed $750. Allows an additional exemption of $750 to a taxpayer or a spouse who is disabled.

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Documents

1 official file

• Introduced in House

  summary · EN · 11 May 1976

  Open at official source

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