A bill to amend section 151 of the Internal Revenue Code of 1954 to provide an additional exemption for disabled individuals who need assistance in the form of attendant care services or medical devices in order to be employed or whose disabilities are so severe that such assistance would not enable such individuals to be employed.

Amends the Internal Revenue Code to allow an additional personal tax exemption for a taxpayer or spouse who is disabled. Defines disability to mean any disability (other than blindness) which is expected to last for a continuous period of at least 12 months or to result in death and which results in a functional limitation to employment.