A bill to provide a deduction for income tax purposes, in the case of a disabled individual, for expenses for transportation to and from work; and to provide an additional exemption for income tax purposes for a taxpayer or spouse who is disabled.

Allows a tax deduction, under the Internal Revenue Code, of $750, in the case of a disabled individual, for expenses for transportation to and from work. Provides an additional tax exemption of $750 for income tax purposes for a taxpayer or spouse who is disabled.