A bill to amend the Internal Revenue Code of 1954 to allow the deduction of an additional exemption amount for certain physically disabled taxpayers.

Amends the Internal Revenue Code to allow a deduction of an additional exemption amount for a taxpayer or the spouse of the taxpayer if the taxpayer or spouse is a paraplegic, a quadriplegic, a hemiplegic, an amputee, or a deaf person at the close of the taxpayer's taxable year. Requires the taxpayer to furnish proof of such condition in such form and manner, and at such times, as prescribed by regulations.