A bill to amend the Internal Revenue Code of 1954 to allow individuals an additional income tax exemption for each dependent who is blind or has attained the age of 80.

Allows, an additional income tax exemption under the Internal Revenue Code, for each dependent of an individual who is blind or has attained the age of 80. ((Amends 26 U.S.C. 151(c)(3), (d)(3); 3401(f)(i)(H))