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.

Amends the Internal Revenue Code to provide, in the case of a disabled individual, a deduction for expenses paid during the taxable year for transportation to and from work to the extent that such expenses do not exceed $750.

Allows an additional exemption of $750 to a taxpayer or a spouse who is disabled.