A bill to amend the Internal Revenue Code of 1954 to provide an additional personal exemption for the taxpayer, the taxpayer's spouse, or a dependent, who has a disability requiring the use of a wheelchair.

Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, his spouse, or a dependent who is disabled. Defines "disability" as an inability to engage in any substantial gainful activity due to a physical impairment which has lasted or will last continuously for at least 12 months and which requires a wheelchair for mobility. Disallows the additional exemption if the taxpayer or his spouse already receives an extra exemption due to blindness.