It’s Not So Simple: An Examination of How the Internal Revenue Code Fails to Contemplate the Economic Realities of Individuals with Disabilities and Their Families

Families with disabled students often face extra out-of-pocket costs—costs they wouldn’t have if their child weren’t disabled—to secure the same education other students receive for free, yet tax relief for those expenses is limited and unclear. Garret Hoff, J.D., argues that Internal Revenue Code Section 213 and its interpretations reflect a time when disabled people were not viewed as worth…