[Congressional Record Volume 149, Number 57 (Wednesday, April 9, 2003)]
[Extensions of Remarks]
[Page E711]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             HELP REMOVE BARRIERS TO WORK FOR THE DISABLED

                                 ______
                                 

                         HON. GERALD D. KLECZKA

                              of wisconsin

                    in the house of representatives

                        Wednesday, April 9, 2003

  Mr. KLECZKA. Mr. Speaker, millions of disabled Americans must rely on 
government disability checks or support from family members in order to 
get by. For many of these men and women, the prospect of being employed 
outside the home seems out of reach because the costs associated with 
working are simply too daunting.
  For example, in order to work, an individual who uses a wheelchair 
might need to hire a personal attendant to provide transportation to 
and from the job site. Such persons might also need assistance with 
cleaning, cooking, and other daily tasks that they are unable to 
perform independently and, without which, they could not be gainfully 
employed outside the home.
  In many cases, the amount of money that a disabled worker would have 
to spend on these essential services is substantial. And if a 
significant portion of the worker's earnings would be spent on paying 
for such expenses, the disabled individual might elect to stay home--
absent some additional financial incentive.
  Unfortunately, not only do these individuals fail to benefit from all 
that employment could offer, but society as a whole never realizes the 
enormous contributions they might have made if given the right 
opportunities. Disabled workers possess a myriad of talents and skills 
that could be of tremendous value to the business community and provide 
a boost to the U.S. economy.
  Today, I am introducing the Disabled Workers Empowerment Act, which 
would expand upon an existing provision in the tax code in order to 
make it easier for disabled persons to enter the workforce. Current law 
allows a limited deduction for disabled workers' expenses, but this 
deduction is strictly limited to expenses incurred at the workplace or 
for work performed at home. Moreover, it can be claimed only by 
individuals who itemize expenses on their tax return.
  My bill would expand the types of expenses that could be deducted as 
work-related and permit a deduction regardless of whether or not the 
taxpayer itemizes expenses. Specifically, expenses incurred away from 
the job site (such as paying an attendant to provide transportation to 
and from work or perform domestic and personal care services at home) 
would be deductible as long as such expenses were incurred because of 
the individual's disabilities. In this way, the bill reflects the real-
life costs that disabled workers face on a daily basis.
  Finally, the amount that could be deducted for any taxable year would 
be no more than the disabled worker's earned income. By tying this new 
tax benefit to income generated from work, the deduction would serve as 
an incentive for disabled individuals to engage in employment that is 
both personally fulfilling and creates financial independence.
  The Disabled Workers Empowerment Act would open the door to 
employment for millions of disabled Americans, and I urge my colleagues 
to cosponsor this measure.

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