Number: RL31563
Title: Federal Tax Provisions of Interest to the Disabled
Authors: Louis Alan Talley, Government and Finance Division 
Abstract: In determining tax liability under present income tax laws, some relief is provided to those individuals with physical and/or mental disability or to those who help care for them. The special needs of these individuals are recognized through a number of special Internal Revenue Code provisions, outlined in this report. Additionally, there are provisions especially designed to help businesses provide for the needs of the handicapped.
Pages: 12
Date: Updated August 29, 2002