Disability Law Commons^™

Disability And The Income Tax, David G. Duff

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The federal Income Tax Act contains an extensive number of provisions addressing the taxation of families with disabled persons. These provisions, however, have been the subject of a series of ongoing incremental adjustments, and do not reflect a comprehensive and coherent approach to the taxation of these individuals in light of their unique financial circumstances. This article considers the existing income tax provisions regarding families with disabled persons, analyzing the relationship between disabilities and appropriate tax liabilities, and providing suggestions for reform of the current tax structure. Focussing on the goals of tax policy narrowly defined as compared to the …