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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Sep 8, 1980.
Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, his or her spouse, or a dependent who is disabled. Defines "disability" as an inability to engage in any substantial gainful activity due to a physical impairment which has lasted or will last continuously for at least 12 months and which requires a wheelchair for mobility. Disallows the additional exemption if the taxpayer or his or her spouse already receives an extra exemption due to blindness.