of H.R. 424 (Keogh Bill) carries considerable merit and hope that you will afford it all of the legislative evaluation and action that you consider feasible. Thank you for your sincere cooperation. Sincerely, M. L. REESE, [From the New York Times, Apr. 16, 1967] THE JOINT HANDICAPPED COUNCIL TAXING THE HANDICAPPED (Present System Is Called Unfair to the Disabled Who Are Employed, H.R. 424, S. 809-1971) (By Howard A. Rusk, M.D.) Tomorrow's deadline for Federal, State and local income tax payments for 1966 again highlights the inequities of our present tax system, which discriminates against the severely handicapped. Currently our nation spends more than $1-billion a year for rehabilitation services for our handicapped fellow citizens. Our motives are both humanitarian and economic. We are concerned with removing these people from public and private welfare rolls and giving them the dignity and self-respect that comes from gainful ⚫employment. These efforts have become increasingly effective. In the last fiscal year the state-Federal vocational rehabilitation program rehabilitated a record total of 154,000 disabled men and women into employment. The goal for this fiscal year is 190,000. About three-quarters of those rehabilitated were unemployed when accepted for service and most were dependent upon welfare or the largesse of their families and friends. 10 TO 1 PROFIT RATIO Based on previous experience, it is estimated that for every Federal dollar invested on their rehabilitation the Federal Government will receive from direct taxes approximately $10. Certainly this is an economically enlightened as well as humanitarian concept. But our tax treatment of these disabled workers is far from enlightened. They are not permitted to deduct the extraordinary expenses they have as a result of disability. There is no doubt that severe disability creates extraordinary expenses over and above those that are now deductible as medical expenses. Major among these is the cost of transportation to and from employment. Since they cannot use public transportation, many disabled persons must rely on taxicabs or chartered car services. It is not unusual to find a severely handicapped worker paying out of his weekly salary for transportation. Those who own cars with such special equipment as hand controls are not even permitted to deduct the cost of such equipment. To permit deduction of extraordinary transportation expenses by the handicapped would be consistent with basic tax principles. These permit other categories of wage earners or the self-employed to deduct certain expenses they incur as essential to their income-producing activities. Clothing of the disabled is subjected to unusual wear and stress. Many disabled persons require custom-made clothing or special alterations on ready-towear clothing. Housing costs are frequently higher as disabled persons cannot live in the less expensive, nonelevator buildings. They often live in ground floor apartments at higher rents. There may also be added costs for ramps or special household equipment, particularly in the kitchen and bathroom. Amusement costs are frequently higher as the disabled person must use the more expensive orchestra seats in theaters and concert halls and usually must have an escort or attendant. Many medical, labor, health, welfare, veteran and other groups have supported legislation to create the parity and equality which the disabled seek on taxes. In the last 12 years there have been 480 bills seeking such equity introduced in the Congress. In introducing such legislation in the Senate last month, Senator Jacob K. Javits estimated that some 300,000 disabled persons would qualify under the legislation at a maximum cost to the Government of $40-million. Under the New York Republican's proposal the disabled taxpayer, in order to qualify for an additional $600 exemption, must suffer from the loss of one or more extremities or 50 per cent or more loss of ability as defined by the Veterans Administration. In addition, both the blind and disabled would qualify for an additional tax deduction of up to $600 for expenses of going to and from work. In 1964, Senator John Sparkman, Democrat of Alabama introduced such an amendment to a general tax revision amendment. It was passed by the Senate but died in the Senate-House conference. Among one of a number of groups actively lobbying for such legislation is the Joint Handicapped Council, 720 West 181 Street, New York, N. Y. 10033. MILLS CALLED SYMPATHETIC The council reports a delegation of its members met last year with Representative Wilbur D. Mills, Democrat of Arkansas, and he seemed sympathetic to their views. Mr. Mills is chairman of the House Ways and Means Committee. Later this month-at the annual meeting of the President's Committee on Employment of the Handicapped, April 27-28-the group will return to Washington to attempt to stimulate support for the legislation. When a severely disabled person completes his rehabilitation, he enters the job market with high expectations. Frequently, he finds his hopes dashed in that his salary is not sufficient to meet his costs of transportation, his payroll deductions and his living expenses. He has no other alternative but to go back on public assistance. The result is that the several thousands of dollars and frequently innumerable hours of professional and volunteer services have been wasted. Even more important is that added to his physical problems are the frustrations and disappointments of being able and wanting to work and be self-sufficient, but being denied that opportunity because of discriminatory taxation. TEXAS INSTITUTE FOR REHABILITATION AND RESEARCH, Hon. WILBUR D. MILLS, House of Representatives, U.S. Congress, Washington, D.C. Houston, Tex., March 26, 1965. DEAR SIR: I would like to endorse the Keogh Bill HR 424 granting additional tax deductions for handicapped taxpayers. These taxpayers are described as “disabled individuals" in the bill. Our experience with disabled individuals who have been our patients shows they often spend more than fifty per cent of their earnings for the tremendous cost of transportation, and for such medical costs as the purchase and repair of orthopedic and prosthetic devices and extra clothing needed because of the unusual wear and tear from device friction. These costs are just a few of the hardships encountered by the severely handicanned in trying to become self-sufficient, and I would encourage any bill that assists them in becoming productive taxpaying citizens. Sincerely yours, WILLIAM A. SPENCER, M.D., Director. CITY OF BOSTON, July 15, 1966. Hon. WILBUR D. MILLS, DEAR CONGRESSMAN MILLS: I would like to take this opportunity to inform you of my endorsement of the proposed H.R. 424 which would make allowance for tax deductions for severely disabled, immobilized taxpayers. With kindest personal regards. JOHN F. COLLINS, Mayor. Hon. WILBUR D. MILLS, AMERICAN ACADEMY OF ORTHOPAEDIC SURGEONS, U.S. House of Representatives, DEAR REPRESENTATIVE MILLS: The American Academy of Orthopaedic Surgeons has always been interested in the advancement of programs for rehabilitation of the disabled because of the close relationship of its members to the problems of rehabilitation. In 1958, the Academy supported the Keogh Bill, H.R. 1154. The Executive Committee of the Academy has now reviewed the provisions of the new Keogh Bill, H.R. 424, and on behalf of its membership of 3500 orthopaedic surgeons, again approved the principle of increased income tax exemptions and deductions for the disabled, as provided in H.R. 424. The Academy endorses and urges passage of H.R. 424, but suggests that adequate provision should be made for prevention of the possible abuses with which every orthopaedic surgeon is familiar. Sincerely yours, CHARLES V. HECK, M.D., Secretary. JUNE 14, 1971. Re: H.R. 424 (Mills). Hon. WILBER D. MILLS, Chairman, Ways and Means Committee, House Office Building, Washington, D.C. DEAR SIR: United Cerebral Palsy of New York City, Inc., wishes to go on record in support of H.R. 424, designed to allow deductions from income taxes for special transportation costs to and from work for severely handicapped employed taxpayers. All of the fine work being done in the field of rehabilitation, supported by public and private funds, directed to making the disabled employable and therefore, a taxpayer rather than a welfare recipient, can only be successful if it is financially feasible to hold the job for which he has been prepared and trained through these programs. Too often, long years of training, investment of time and money, and emotional commitment by the severely handicapped are compltely lost when the trained person finds that available salary is not sufficient to cover the undue costs of his special transportation needs. This can be significantly remedied through the tax relief proposed by this bill. We urge you to schedule an early hearing on H.R. 424 and to support its enactment into law. In this way we can extend to our severely handicapped employed the continuing right to the dignity of being a wage earner. Sincerely yours, LESLIE D. PARK, THE SENATE, STATE OF NEW YORK, Albany, N.Y., April 27, 1965. Mr. MAURICE WARD, President, The Joint Handicapped Council, New York, N.Y. DEAR MR. WARD: Your letter of April 5, 1965, addressed to Senator Zaretzki.. urging the adoption of a Resolution memorializing Congress to enact H.R. 424 authorizing the deduction of transportation expense to and from work, by physically handicapped taxpayers, has been referred to me for reply. Pursuant to your suggestion, Senator Mangano introduced such a Resolution and it was adopted by the Assembly on April 13 and by the Senate on April 14. In accordance with the provisions of that Resolution, copies thereof were forwarded to the Secretary of the United States Senate and the Clerk of the Houseof Representatives. Both Senators Zaretzki and Mangano appreciate your suggestion and wish you: great success in the continuance of your work on behalf of the Joint Handicapped Council. Sincerely, BERNARD J. RUGGIERI, Counsel. [From the Daily News, July 24, 1972] THE JOINT HANDICAPPED COUNCIL (A Nation-Wide Organization Promoting Programs To Aid The Handicapped) WHO IS MORE DESERVING? While everyone is pestering Congress to close tax loopholes, we urge the lawmakers-in the name of decency, humanity and justice-to open one small one. Languishing in the House Ways and Means Committee is a bill that would allow severely handicapped persons to deduct from their income taxes the cost of getting to work. It is a big item for people who cannot use buses, trains and subways. These disabled citizens are trying gamely to lead useful, productive lives. They prefer work to charity, and what they ask is little enough. How about helping out? The bill, sponsored by the Joint Handicapped Council, is H.R. 424. Ways and Means Chairman Wilbur Mills is the man who can shake it loose. Drop him a line. DIVISION OF ALCOHOL PROBLEMS AND GENERAL WELFARE-GENERAL Mr. MAURICE WARD, President, The Joint Handicapped Council, Washington, D.C., September 22, 1966. DEAR MR. WARD: Thank you for your recent letter. We are glad to know our name will appear on your letterhead as honorary members. We have written at your suggestion to Congressman Wilbur D. Mills relative to HR424. Cordially, DALE WHITE. NATIONAL LUTHERAN COUNCIL, Re: H.R. 424 (Keogh bill), Hon. WILBUR D. MILLS, DEAR SIR: I am anxious to express my interest in the passage of H.R. 424, a bill designed to give tax relief to disabled persons who strive to be self-supporting but for whom comparatively costly means of transportation to and from their work is a penalizing factor. By allowing such persons income tax deductions up to $600 in a taxable year for non-public transportation, they would be helped to become productive citizens with self-respect and a sense of responsibility. It is estimated that over two million severely handicapped persons in the United States, together with their families, would be benefitted in this way. As a person deeply concerned with the welfare of people with special needs, I earnestly urge your support of H.R. 424. DEAR MR. WARD: Thank you very much for your communication of recent date urging my support of H.R. 424 and S. 809. I certainly appreciate having your views on these similar pieces of legislation. S. 809, a bill which would provide a deduction for income tax purposes to disabled individuals for expenses for transportation to and from work, is currently pending before the Senate Finance Committee, of which I am a member. I will certainly want to give more careful attention to S. 809, when it comes up for consideration in the Senate Finance Committee or on the Senate floor. However, at the present time, I would extend my full support to the passage of this legislation. Again, thank you for taking the time to contact me and give me your comments on this question. I appreciate having an opportunity to report to you. With best regards. Sincerely yours, FRED R. HARRIS, U.S. Senate. INTERNATIONAL CONVENTION OF CHRISTIAN CHURCHES, Hon. WILBUR D. MILLS, DEAR MR. MILLS: We should like to add our support to the passage of H.R. 424, the so-called Keogh Bill, which would provide tax deductions for transportation to and from work for orthopedic handicapped taxpayers. This bill recognizes their special needs in a way consistent with the principles applied for tax deductions for other groups. It will, moreover, help such persons achieve economic self-support through employment. I am writing as the Executive Secretary of the International Convention of Christian Churches (Disciples of Christ), a member communion of the National Council of Churches of Christ in the U.S.A., to urge passage of this bill. Cordially yours, A. DOLE FIERS, Executive Secretary. NATIONAL PRESBYTERIAN HEALTH & WELFARE ASSOCIATION, Mr. MAURICE WARD, DEAR MR. WARD: I am happy to tell you that at a recent meeting of the National Presbyterian Health and Welfare Association in St. Louis, Missouri, on January 28-30, the following resolution was adopted: "That the Committee (studying this matter) recommend to the National Presbyterian Health and Welfare Association that it express its approval of |