A bill to amend the Internal Revenue Code of 1954 to permit a taxpayer to deduct certain expenses paid by him for special education to a child or other minor dependent who is physically or mentally handicapped.

Permits a taxpayer, under the Internal Revenue Code, to deduct the expenses paid by him for the special deduction furnished to any person who is under 21 years of age and who is physically or mentally handicapped if the taxpayer is entitled to an exemption under the Internal Revenue Code for such individual.