[Congressional Record Volume 149, Number 117 (Friday, August 1, 2003)]
[Senate]
[Pages S10911-S10912]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. KOHL:
  S. 1560. A bill to amend the Internal Revenue Code of 1986 to allow a 
deduction for the work-related expenses of handicapped individuals; to 
the Committee on Finance.
  Mr. KOHL. Mr. President, I rise today to introduce the Disable 
Workers Empowerment. Under current law, millions of disabled Americans 
are unable to claim a tax deduction for many of the expenses they incur 
as a result of their disabilities. This creates a significant barrier 
to their leading productive and rewarding lives through employment. 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.
  At a time when we are doing everything in our power to assist 
individuals looking for employment, it is counterintuitive to retain 
legislation that prevents some from seeking employment. While current 
law allows a limited deduction for disabled workers' expenses, this 
deduction is limited to expenses that are necessary for the individual 
to perform work satisfactorily. This means, for example, that a blind 
individual could only claim a deduction for the cost of using a reading 
service at the workplace and during normal work hours. In addition, if 
this individual does not itemize his or her tax returns, the individual 
would receive no deduction.
  This legislation would correct this inequity. Under this bill, 
whether or not the individual itemizes, he or she would be able to 
claim a deduction for the overtime services that they require, 
regardless of itemizing his or her return. This is just one example of 
the dozens of, often expensive, services that better enable people with 
disabilities to do their jobs.
  I believe we need to do more to encourage individuals with 
disabilities and the desire to seek out employment. Current law 
perpetuates an iniquity that discourages people from living the fullest 
possible life. I believe this legislation goes a long way in correcting 
a shortcoming in current law, and will remove a barrier for millions of 
disabled workers. I urge my colleagues to join me in supporting this 
legislation, and hope to see its passage this year.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 1560

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Disabled Workers Empowerment 
     Act of 2003''.

     SEC. 2. DEDUCTION FOR WORK-RELATED EXPENSES OF HANDICAPPED 
                   INDIVIDUALS.

       (a) In General.--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 223 as section 224 and by inserting 
     after section 222 the following new section:

     ``SEC. 223. WORK-RELATED EXPENSES OF HANDICAPPED INDIVIDUALS.

       ``(a) In General.--In the case of a handicapped individual, 
     there shall be allowed as a deduction for the taxable year an 
     amount

[[Page S10912]]

     equal to the amount of qualified work-related expenses paid 
     or incurred by the taxpayer during the taxable year.
       ``(b) Limitation Based on Earned Income.--The amount 
     allowed as a deduction under subsection (a) for any taxable 
     year shall not exceed the handicapped individual's earned 
     income (within the meaning of section 32) reduced by the 
     employment-related expenses taken into account under section 
     21 with respect to such individual.
       ``(c) Qualified Work-Related Expenses.--For purposes of 
     this section, the term `qualified work-related expenses' 
     means any of the following expenses incurred by reason of the 
     individual being a handicapped individual:
       ``(1) Expenses for attendant care services at the 
     individual's place of employment and other expenses in 
     connection with such place of employment which are necessary 
     for such individual to be able to work.
       ``(2) Expenses to provide transportation and necessary 
     personal services for the individual which are necessary for 
     such individual to be able to work (including commuting 
     between the individual's residence and place of employment).
       ``(3) Expenses to maintain the household of the individual 
     and to provide other domestic or personal services for the 
     individual which are necessary for such individual to be able 
     to work.
       ``(d) Handicapped Individual.--For purposes of this 
     section, the term `handicapped individual' has the meaning 
     given to such term by section 190(b)(3).
       ``(e) Special Rules.--
       ``(1) Coordination with other deductions.--No deduction 
     shall be allowed under section 162 for any expense to the 
     extent that a deduction for such expense is allowed under 
     this section.
       ``(2) Joint returns.--In the case of a joint return, this 
     section shall be applied separately to each spouse.''.
       (b) Deduction Allowed Whether or Not Individual Itemizes 
     Other Deductions.--Section 62(a) of the Internal Revenue Code 
     of 1986 (defining adjusted gross income) is amended by 
     inserting after paragraph (18) the following new paragraph:
       ``(19) Work-related expenses of handicapped individuals.--
     The deduction allowed by section 223.''.
       (c) Clerical Amendment.--The table of sections for part VII 
     of subchapter B of chapter 1 of the Internal Revenue Code of 
     1986 is amended by striking the item relating to section 223 
     and inserting the following new items:

``Sec. 223. Work-related expenses of handicapped individuals.
``Sec. 224. Cross reference.''.

       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2002.
                                 ______