[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 317 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 317

    To amend the Internal Revenue Code of 1986 to allow handicapped 
      individuals a deduction for certain transportation expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Quillen introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to allow handicapped 
      individuals a deduction for certain transportation expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) part VII of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 
(relating to additional itemized deductions for individuals) is amended 
by redesignating section 220 as section 221 and by inserting after 
section 219 the following new section:

``SEC. 220. COMMUTING EXPENSES OF HANDICAPPED INDIVIDUALS.

    ``(a) Allowance of Deduction.--In the case of a handicapped 
individual, there shall be allowed as a deduction the amount of the 
commuting expenses paid or incurred by such individual during the 
taxable year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Handicapped individual.--The term `handicapped 
        individual' means an individual who, by reason of any medically 
        determinable physical or mental impairment which has lasted or 
        can be expected to last for a continuous period of not less 
        than 12 months, is not able to operate a vehicle (including a 
        vehicle with special equipment) on a highway. An individual 
        shall not be considered to be handicapped unless he submits 
        proof of the existence of such status in such form and manner, 
        and at such times, as the Secretary may require.
            ``(2) Commuting expenses.--The term `commuting expenses' 
        means amounts paid or incurred by a handicapped individual for 
        transportation between his residence and his principal place of 
        employment or self-employment, including any amounts paid or 
        incurred for personal assistance required for such 
        transportation. Such term does not include any amount allowable 
        as a deduction under any other section of this chapter.
    ``(c) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the purposes of this section with 
respect to the determination of amounts allowable as a deduction under 
this section.''
    (b) Section 62(a) of such Code (defining adjusted gross income) is 
amended by inserting after paragraph (14) the following new paragraph:
            ``(15) Commuting expenses of handicapped individuals.--The 
        deduction allowed by section 220.''
    (c) The table of sections for part VII of subchapter B of chapter 1 
of such Code is amended by striking out the last item and inserting in 
lieu thereof:

                              ``Sec. 220. Commuting expenses of 
                                        handicapped individuals.
                              ``Sec. 221. Cross reference.''
    Sec. 2. The amendments made by the first section of this Act shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act in taxable years ending after such date.

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