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

Allows an income tax deduction up to $750 for commuting expenses incurred by individuals who are blind or who can not use public transportation because of the loss or loss of use of one or more extremities. Provides an additional personal exemption from the income tax for individuals who have lost or lost the use of one or more extremities and submit proof of such disability. Directs the Secretary of the Treasury to draft regulations with regard to such proof. Stipulates that such regulations deem a 40 percent disability rating by either the Veterans' Administration or the Public Health Service as conclusive proof of such a disability.

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Documents

1 official file

• Introduced in House

  summary · EN · 4 January 1977

  Open at official source

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