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TAX AND MONETARY BENEFITS

Additional dependent (Department of the Treasury, Internal Revenue Service)— Allows a taxpayer to claim as a dependent a cousin receiving institutional care for mental or physical disability if he meets all other requirements and was a member of the taxpayer's household before receiving institutional care. A cousin does not ordinarily qualify as a dependent unless he lives in the taxpayer's household for the entire year (26 U.S.C. 152(a)(10)).

Admissions (Department of the Treasury, Internal Revenue Service)-Provides tax exemptions on admission to events where the proceeds are for the exclusive benefit of the following: nonprofit charitable and educational institutions; retirement, pension, or disability funds for the benefit of members of the police or fire department of any municipality, or for the heirs of such members; athletic events for the benefit of educational institutions or hospitals for crippled children; athletic contests between teams composed of students from elementary or secondary schools, or colleges, for the benefit of an organization operated exclusively for the purpose of aiding and advancing retarded children (26 U.S.C. 4233).

Blind (Department of the Treasury, Internal Revenue Service)-Allows a taxpayer who is blind at the close of his taxable year an additional exemption of $600, plus an additional exemption of $600 for his spouse if a separate return is made by the taxpayer, and if the spouse is blind and has no gross income and is not the dependent of another taxpayer (26 U.S.C. 151(d)).

Cancellation of Loan (Department of Health, Education, and Welfare, Office of Education)-Cancels student's loan under National Defense Education Act if he dies or becomes permanently and totally disabled (20 U.S.C. 481-491).

Contributions (Department of the Treasury, Internal Revenue Service)-Permits individuals and corporations an income tax deduction, with certain limitations, for amounts contributed to educational organizations and hospital and medical research organizations (26 U.S.C. 170).

Disability (Department of the Treasury, Internal Revenue Service)-Allows up to $100 per week to be excluded from gross income if it is received under a wage continuation plan providing for payment of wages to an employee for a period during which he is absent from work on account of personal injuries or sickness, applying up to the time the employee reaches the normal retirement age. Excludes from gross income employer contributions to employee's accident or health compensation plans for personal injuries or sickness. Excludes entirely from gross income the following payments received as compensation for personal injuries or sickness: Amounts received under workmen's compensation acts; amounts received as damages; certain amounts received through accident or health insurance; amount received as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in the Armed Forces of any country or in the Coast and Geodetic Survey or the Public Health Service (26 U.S.C. 104-106).

Disabled dependent (Department of the Treasury, Internal Revenue Service)Provides for a limited deduction from gross income for expenses paid by a taxpayer who is a woman or a widower, for the care of dependents for the purpose of enabling the taxpayer to be gainfully employed. Amounts paid for the care of a dependent who is phsyically or mentally incapable of caring for himself would qualify for the deduction provided the other conditions of the section are met (26 U.S.C. 214).

Distresss messages (Federal Communications Commission)-Provides that no charge shall be made by any ship for transmission of distress messages and replies thereto in those situations involving the safety of life and property at sea (47 U.S.C. 357).

Duty-free imports (Department of the Treasury, Bureau of Customs)-Exempts from customs duties certain books, pamphlets, and music in raised print, used exclusively by or for the blind; braille tablets, cubarithms, special apparatus and objects serving to teach the blind, including printing apparatus for the use and benefit of the blind exclusively (19 U.S.C. 1201).

Exempt organizations (Department of the Treasury, Internal Revenue Service)Exempts nonprofit charitable and educational organizations from income tax, including

those that furnish assistance to disabled and handicapped persons, or provide education and training for such persons (26 U.S.C. 501, 503(b)).

Medical deductions (Department of the Treasury, Internal Revenue Service)Provides a limited deduction from gross income for medical and dental expenses. Medical expense includes the cost of attending a special school for the mentally or physically handicapped. In addition, the maximum limitation on the deduction is increased if taxpayer or his spouse has attained the age of 65 and is disabled (26 U.S.C. 213).

Postage for blind (Post Office Department)-Makes exceptions from postal regulations for weight, size, cost of mailing, and franking privileges for sound production records, braille writers, and other appliances for the blind (39 U.S.C. 240b, 293c, 331). Purchase privilege (Department of Defense, Army, Navy, Air Force)-Permits hospitalized honorable dischargees to purchase subsistence and other supplies at prices charged members of the service (10 U.S.C. 7603).

Watches for the blind (Department of the Treasury, Internal Revenue Service)— Exempts from the retailers' excise tax on jewelry and related items, watches designed especially for use by the blind (26 U.S.C. 4003).

PROTECTION OF STATUS

Insanity of bankrupt (U.S. district courts)-Provides that the insanity of a petitioner in bankruptcy shall not abate the proceedings but shall continue as though said petitioner was not insane (11 U.S.C. 26).

Mergers (Federal Communications Commission)-Provides that in any merger of telephone carriers, employees shall be protected with regard to existing pension, health, disability, or death insurance benefits (47 U.S.C. 222f).

Disability "freeze" (Department of Health, Education, and Welfare, Social Security Administration, Bureau of Old-Age and Survivors Insurance)-Preserves insured status of workers covered by old-age survivors and disability program ("social security"), who become disabled, so that absence from work because of a long-term disability will not cause the reduction or loss of future benefit rights and payments (42 U.S.C. 416(i)).

Railroad employees (Interstate Commerce Commission)-Establishes the right of an employee of a railroad engaged in interstate commerce, and who is injured in course of employment due to negligence of employer railroad, to an action for such negligence. Contributory negligence is no bar to recovery, but may mitigate damages; in case of death of injured, the right of action extends to survivors (45 U.S.C. 51–59).

Rating (Veterans' Administration).-Preserves total disability rating from reduction after being in effect for 20 years (38 U.S.C. 110).

Right to sue (Federal Communications Commission) Gives injured person right to sue common carrier for damages in U.S. court or before the Federal Communications Commission when the cause of action arises out of the commission or omission of any act declared unlawful under the basic statute (47 U.S.C. 206, 207).

Veterans' education (Veterans Administration)-Extends deadline for completing education by World War II Veterans whose disabilities delayed commencement of education (38 U.S.C. 1502(c)(1)(A)).

ORGANIZATIONS

Granting of charters (United States Congress)-Charters associations which in their charters expressly proclaim to provide or promote benefits for disabled persons, including: 1

American Red Cross (general care and relief)-Affords general relief and care in any eventuality which is considered disaster (flood, storm, etc.), as well as wartime assistance (36 U.S.C. 3);

American Veterans of World War II (AMVETS) (veterans' rehabilitation promotion)-Maintains a continuing interest in the welfare and rehabilitation of disabled veterans of World War II and establishes facilities for the assistance of all veterans and represents them in their claims before the Veterans Administration and other organizations without charge (36 U.S.C. 67b);

1 Other associations chartered by Congress who have a similar interest in the handicapped do not so specify in their charters.

OTHER

American War Mothers (rehabilitation)-Assists in any way in their power, men and women who served and were wounded or incapacitated in the World War (36 U.S.C. 93);

Disabled American Veterans (promotional: disabled)-Advances the interest and works for the betterment of all wounded, injured, and disabled American veterans; cooperates with the Veterans' Administration and all other public and private agencies devoted to the care and improvement and advancement of the condition, health, and interest of all wounded, injured, and disabled veterans (36 U.S.C. 90c);

National Safety Council (safety education-promotional) Encourages, furthers, and promotes methods and procedures leading to increased safety protection and health among employees and employers, children, in industries, farms, schools, homes, streets, in recreation and other public and private places (36 U.S.C. 463).

U.S. Blind Veterans of World War I (promotional: blind veterans)Renders whatever aid possible to the blind in general, and in particular those who became blind as a result of World War I (36 U.S.C. 83);

Discharge from service (Department of Defense, Army, and Air Force)-Allows discharge of enlisted members of Army and Air Force where family becomes dependent upon him for care or support because of death or disability of a member of that family (10 U.S.C. 3813, 8813).

Immigration (Department of Justice, Immigration and Naturalization Service)Allows admission of aliens, spouses, children, or parents afflicted with tuberculosis into the United States, provided such person has a spouse, child, or parent who is either a citizen of the United States or a permanent resident thereof (8 U.S.C. 1182c).

PERSONAL SERVICES

MEDICAL AND HOSPITAL CARE

Aid and maintenance of veterans in State homes (Veterans Administration)-Makes payments to State homes in certain amounts for maintenance of inmate veterans (38 U.S.C. 641).

Allied veterans (Veterans Administration)-Furnishes medical, surgical, and hospital care, prosthetic appliances, education, and training on a reimbursable basis to discharged members of forces allied with the United States in World War I and World War II. Also pays court costs and other expenses incident to proceedings taken for the commitment of such discharged members who are mentally incompetent and pays for treatment of said mental incompetents (38 U.S.C. 109).

Armed Forces (Department of Defense, Army, Navy, Air Force)-Affords all members of the Armed Forces on active duty with medical care in any medical facility of the uniformed services. These facilities extend to retired members of the uniformed services upon request (10 U.S.C. 1074, 1075, 1085).

Armed Forces dependents (Department of Defense, Army, Navy, Air Force)-Affords medical and hospital care to the spouse and children of members of the Armed Forces directly or by contract with civilian physicians and hospitals (10 U.S.C. 1079).

Army-retired servicemen (Department of Defense, Army)-Affords membership in and benefits of Soldiers' Home in District of Columbia to every soldier of the United States who has served 20 years, every soldier diseased or wounded in line of duty and rendered disabled, and all invalid and disabled soldiers, whether Regulars or volunteers of all wars (24 U.S.C. 49).

Clinical Hearing and Speech Center (Department of Health, Education, and Welfare, Gallaudet College)-Provides clinical services for deaf students, children, and adults referred by Washington area physicians. Also conducts a daily 2-hour preschool diagnostic center and nursery school for deaf children (31 D.C. Čode 1030(f)).

Coast Guard (Department of the Treasury, Coast Guard)-Provides hospitalization and medical services beyond the term of enlistment to members of the Coast

Guard injured or diseased in line of duty during the enlistment period. Pay and allowances are continued and credit is given for longevity (14 U.S.C. 366).

Dependents of deceased servicemen (Department of Defense, Army, Navy, Air Force)-Provides medical care to dependents of deceased members of the uniformed services. The term "dependent" includes unmarried legitimate children (covering an adopted child or stepchild) over 21 years of age who are incapable of self-support due to a mental or physical incapacity that existed prior to reaching the age of 21 and is, or was at the time of deceased member's death, dependent on such member for over half of his or her support (10 U.S.C. 1071-1073, 1076–1079).

Disabled enlistees (Department of Defense, Army and Navy)-Retains enlisted personnel of the Army, Navy, and Marine Corps who are suffering from diseases or injury incident to the service on active duty beyond the enlistment period to afford such personnel with medical and hospital care (10 U.S.C. 3262, 5537).

Government employees health services (Department of Health, Education, and Welfare, Public Health Service)-Provides health services for Government employees, including (1) treatments of on-the-job illness requiring emergency attention; (2) preemployment and other examinations; (3) referral of employees to private physicians; (4) preventive programs relating to health (5 U.S.C. 150).

Hospitalization (Department of Defense, Army, Navy, Air Force)-Provides members of ROTC, CMTC, and CATC, and reservists on active duty with the Army, Navy, and Air Force, with hospitalization, rehospitalization, and medical and surgical care in hospital or at home until disability cannot be improved by further treatment, continues payment of basic pay, allowances, and subsistence, and pays necessary transportation incident to hospitalization. Benefits expire 10 weeks after release from active duty (10 U.S.C. 3721, 3722, 6148, 6901, 8721, 8722).

Indians (Department of the Interior, Bureau of Indian Affairs)—Contracts with States, political subdivisions, or State universities, colleges, or schools, or with appropriate State or private corporation, for the education, medical attention for relief of Indians, using where available any existing facilities owned by the U.S. Government (25 U.S.C. 452, 453).

Insane (Department of Health, Education, and Welfare, St. Elizabeths Hospital)— Operates St. Elizabeths Hospital, District of Columbia, for the insane; articles made by patients may be sold, allowing them to retain some of the money or applying it to the cost of equipment and materials used in making the product (24 U.S.C. 161, 176).

Insane (Department of Health, Education, and Welfare, Public Health Service)— Extend facilities of St. Elizabeths hospital to patients of the Public Health Service who are insane (42 U.S.C. 222).

Lepers (Department of Health, Education, and Welfare, Public Health Service)Extends services of the Public Health Service to lepers who present themselves for such care (42 U.S.C. 255, 256).

Medical (Department of Commerce)-Furnishes free emergency medicine, services, and supplies to employees of the Department of Commerce and other agencies and their dependents in Alaska and elsewhere outside continental United States (5 U.S.C. 596a), and for Bureau of Public Roads employees engaged in hazardous work (23 U.S.C. 314).

Merchant ships (Department of the Treasury, Coast Guard)-Requires a hospital compartment for all merchant vessels with a crew of 12 or more, making voyages of 3 or more days' duration between ports. Requires a medicine chest on vessels voyaging from a U.S. to a foreign port and, if over 75 tons, on vessels voyaging between Atlantic and Pacific ports (46 U.S.C. 660-1, 666).

Narcotics (Department of Health, Education, and Welfare, Public Health Service)-Provides for confinement, care, protection, treatment, and discipline of persons addicted to the use of habit-forming narcotic drugs who voluntarily submit themselves for treatment; employs such addicts in the hospitals; provides for care, treatment, and discipline of convict addicts (42 U.S.C. 257).

Park and Forest employees (Department of the Interior, National Park Service; Department of Agriculture, Forest Service)-Affords medical attention and services to employees of the National Park Service, including employees at isolated situations.

Affords medical attention and services to employees of the Forest Service, including employees at isolated situations, and affords emergency financial relief for temporary employees of the Forest Service for loss of time due to injury when immediate help will prevent hardships (16 U.S.C. 11, 13, 554b, 557, 580j).

Navy (Department of Defense, U.S. Navy and Marine Corps)-Provides hospitalization including ration allowance to Navy personnel in any hospital when naval facilities are unavailable. Provides hospitalization for Navy personnel who become insane. Reimburses Navy personnel for expenses of emergency or necessary medical service, including hospital and medicines, where Federal hospital is unavailable, and where member is on duty station (10 U.S.C. 6201, 6202, 6203).

Navy, disabled and tubercular (Department of Defense, Navy)-Affords hospital care in special facilities constructed to house permanently disabled and decrepit Navy officers, seamen, and marines. Affords hospital care at Fort Bayard, N. Mex., for the treatment of tubercular Navy and Marine Corps personnel (24 U.S.C. 14, 19). Persons at sea (Federal Communications Commission)-Extends free medical assistance to those who become sick or injured while at sea (47 U.S.C. 357).

Prisoners: mental incompetents (Department of Justice, Bureau of Prisons)-Provides for the transfer of Federal prisoners who after examination are determined insane or mentally defective to the U.S. hospital for the chronically and mentally ill (Springfield, Mo.), or any other authorized institution (St. Elizabeths Hospital if a female Federal prisoner). Such prisoners will remain institutionalized until restored to health or until their maximum sentence has been served. If at that time the sentence has expired, the prisoner is still or is then mentally incompetent and a menace to the public, he is delivered to the proper authority at his legal residence, or after a hearing, the court may commit him to the custody of the Attorney General (18 U.S.C. 4241-4243, 4247).

Physical therapy (Health, Education, and Welfare, Public Health Service)-Provides physical therapy to patients in all 16 Public Health Service hospitals and occupational therapy in 9 (42 U.S.C. 248).

Public Health Service coverage (Health, Education, and Welfare, Public Health Service) Extends Public Health Service facilities (medical treatment and hospitalization) to seamen employed by the United States or on vessels registered under the U.S. maritime laws, Federal prisoners, aliens, Coast Guard, Coast Guard Reserve on active duty or retired for disability, Coast and Geodetic Survey, and Federal employees under Federal Employees Compensation Act, and employees under the Longshoremen's and Harbor Workers' Compensation Act, active or retired lighthouse employees (33 U.S.C. 763c), Coast Guard reservists on active duty or retired for disability (42 U.S.C. 249-253).

Therapy (Department of Health, Education, and Welfare, Public Health Service, National Institutes of Health)-Provides physical, occupational, and speech therapy to patients who are subjects of research in the Clinical Center (42 U.S.C. 241 (f)).

Veterans (Veterans Administration)-Furnishes to veteran with service-connected disability, or for any other disability if such veteran is not able to pay for necessary care, the following services: hospital and domiciliary care, medical examination, treatment, and travel (38 U.S.C. 601-627).

REHABILITATION

Basic support (Department of Health, Education, and Welfare, Office of Vocational Rehabilitation)-Makes grants-in-aid to States on a varying matching formula for basic support of comprehensive rehabilitation services annually to about 75,000 handicapped people with prospects of becoming employable. The service includes medical diagnosis and medical evaluation, restoration where necessary to reduce the disability, provision of prosthetic appliances, counseling and guidance toward a vocation, training (including maintenance and transportation where needed), tools and initial equipment, placement, and followup. In addition, makes grants up to 3 years to States to encourage the extension of their rehabilitation services to new geographical and program areas and to improve methods of operation (29 U.S.C. 31, 32, 33, 35, 36, 41).

District of Columbia (Department of Health, Education, and Welfare, Office of Vocational Rehabilitation)-Pays the District of Columbia share required for the District's participation in the Vocational Rehabilitation Act benefits (29 U.S.C. 31–42).

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