A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, his spouse, or his dependent, who is disabled, and to provide an income tax deduction for expenses of a disabled individual for transportation to and from work.

Provides an additional income tax exemption of $750 under the Internal Revenue Code of 1954 for a taxpayer, his spouse, or his dependent if any of these individuals is disabled. Provides an income tax deduction up to $750 for expenses of a disabled individual for transportation to and from work. (Adds 26 U.S.C. 151(f); amends 26 U.S.C. 219)