A bill to amend the Internal Revenue Code of 1954 to allow a deduction, not in excess of $600, for amounts paid to support a parent of the taxpayer who is totally disabled, blind, or 65 or more years of age.

Allows the deduction, under the Internal Revenue Code, not in excess of $600, for amounts paid to support a parent of the taxpayer who is totally disabled, blind, or 65 or more years of age. (Amends 26 U.S.C. 218)