A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, his spouse, or his dependent, who is disabled.

Amends the Internal Revenue Code to allow an additional personal exemption and withholding exemption for a taxpayer, a spouse, or a dependent who is disabled.

Allows as a deduction all necessary expenses paid or incurred by a disabled taxpayer during the taxable year for personal care services related to the taxpayer's disability which the taxpayer could render to himself were it not for the disability, if that taxpayer is not receiving free services provided by the State plan under title XX (Grants to States for Services) of the Social Security Act.