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.

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