A bill to amend the Internal Revenue Code of 1954 to provide a deduction for certain employment-related expenses paid or incurred by a handicapped individual.

Amends the Internal Revenue Code to allow handicapped individuals a deduction for their employment-related expenses. Provides that if a handicapped taxpayer's adjusted gross income exceeds $35,000, such deduction shall be reduced by one-half of the excess of the taxpayer's adjusted gross income.