I 

108TH CONGRESS 

1ST SESSION H. R. 1693

To amend the Internal Revenue Code of 1986 to allow a deduction for 

the work-related expenses of handicapped individuals. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 9, 2003

Mr. KLECZKA introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL

To amend the Internal Revenue Code of 1986 to allow a 

deduction for the work-related expenses of handicapped 

individuals.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Disabled Workers Em5 powerment Act of 2003’’. 

6 SEC. 2. DEDUCTION FOR WORK-RELATED EXPENSES OF 

7 HANDICAPPED INDIVIDUALS. 

8 (a) IN GENERAL.—Part VII of subchapter B of chap9 ter 1 of the Internal Revenue Code of 1986 (relating to 

10 additional itemized deductions for individuals) is amended 
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1 by redesignating section 223 as section 224 and by insert2 ing after section 222 the following new section: 

3 ‘‘SEC. 223. WORK-RELATED EXPENSES OF HANDICAPPED IN4 DIVIDUALS. 

5 ‘‘(a) IN GENERAL.—In the case of a handicapped in6 dividual, there shall be allowed as a deduction for the tax7 able year an amount equal to the amount of qualified 

8 work-related expenses paid or incurred by the taxpayer 

9 during the taxable year. 

10 ‘‘(b) LIMITATION BASED ON EARNED INCOME.—The 

11 amount allowed as a deduction under subsection (a) for 

12 any taxable year shall not exceed the handicapped individ13 ual’s earned income (within the meaning of section 32) 

14 reduced by the employment-related expenses taken into ac15 count under section 21 with respect to such individual. 

16 ‘‘(c) QUALIFIED WORK-RELATED EXPENSES.—For 

17 purposes of this section, the term ‘qualified work-related 

18 expenses’ means any of the following expenses incurred 

19 by reason of the individual being a handicapped individual: 

20 ‘‘(1) Expenses for attendant care services at the 

21 individual’s place of employment and other expenses 

22 in connection with such place of employment which 

23 are necessary for such individual to be able to work. 

24 ‘‘(2) Expenses to provide transportation and 

25 necessary personal services for the individual which 
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1 are necessary for such individual to be able to work 

2 (including commuting between the individual’s resi3 dence and place of employment). 

4 ‘‘(3) Expenses to maintain the household of the 

5 individual and to provide other domestic or personal 

6 services for the individual which are necessary for 

7 such individual to be able to work. 

8 ‘‘(d) HANDICAPPED INDIVIDUAL.—For purposes of 

9 this section, the term ‘handicapped individual’ has the 

10 meaning given to such term by section 190(b)(3). 

11 ‘‘(e) SPECIAL RULES.—

12 ‘‘(1) COORDINATION WITH OTHER DEDUC13 TIONS.—No deduction shall be allowed under section 

14 162 for any expense to the extent that a deduction 

15 for such expense is allowed under this section. 

16 ‘‘(2) JOINT RETURNS.—In the case of a joint 

17 return, this section shall be applied separately to 

18 each spouse.’’

19 (b) DEDUCTION ALLOWED WHETHER OR NOT INDI20 VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 

21 of section 62 of such Code is amended by inserting after 

22 paragraph (18) the following new paragraph: 

23 ‘‘(19) WORK-RELATED EXPENSES OF HANDI24 CAPPED INDIVIDUALS.—The deduction allowed by 

25 section 223.’’
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1 (c) CLERICAL AMENDMENT.—The table of sections 

2 for part VII of subchapter B of chapter 1 of such Code 

3 is amended by striking the item relating to section 223 

4 and inserting the following new items:

‘‘Sec. 223. Work-related expenses of handicapped individuals. 

‘‘Sec. 224. Cross reference.’’

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2002.

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