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Federal Tax Provisions of Interest to the Disabled (CRS Report for Congress)

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Release Date Aug. 29, 2002
Report Number RL31563
Report Type Report
Authors Louis Alan Talley, Government and Finance Division
Source Agency Congressional Research Service
Summary:

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.