الاحتياجات الخاصة
Special Needs Tax Credit is a proposed addition to the U.S. Internal Revenue Service tax code, which would enable a $5,000 refundable tax credit to reimburse family members of adults with special needs and seniors with dementia for the legal expenses of guardianship for their loved ones. It would also enable the creation of a Special needs trust for a person with disabilities. The proposal, initiated by Jaret L. Vogel in 2006, became draft legislation in 2009, and the "Special Needs Tax Credit" Bill was put before the United States Congress in March 2011.