A bill to amend the Internal Revenue Code of 1954 to allow a deduction for certain transportation expenses of handicapped individuals, and to amend title XVI of the Social Security Act to require that, in determining an individual's income thereunder, there be disregarded certain amounts attributable to certain transportation expenses incurred by handicapped individuals.

Allows under the Internal Revenue Code of 1954 a deduction for extraordinary transportation expenses of handicapped individuals. Requires that, in determining an individual's income under, title XVI (Grants to States for Aid to the Aged, Blind, or Disabled) of the Social Security Act there be disregarded amounts attributable to extraordinary expenses incurred by handicapped individuals.