A bill to amend the Internal Revenue Code of 1954 to provide for a $250,000 estate tax deduction for property passing to a disabled individual who is a child of the decedent.

Amends the Internal Revenue Code to allow an estate tax deduction for any interest in property which passes from a decedent with no surviving spouse to a disabled child of the decedent who is left parentless. Limits the amount of such deduction to $250,000.