H.R. 1982 — A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, spouse, or dependent who is mentally retarded.

Summary

Allows an additional tax exemption of $750 under the Internal Revenue Code for a taxpayer, spouse, or dependent who is mentally retarded.

Defines the term "mentally retarded" as used in this Act. (Adds 28 U.S.C. 151(f); Amends 26 U.S.C. 3402(f)(1))