Statements on Introduced Bills and Joint Resolutions S. 1560

STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS
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.