S.1122: A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit against tax with respect to education and training of developmentally disabled children.

Amends the Internal Revenue Code to allow a tax credit for up to $3,000 of the amount paid or incurred by the taxpayer during the taxable year for qualified child disability expenses for services and equipment related to education and training of a child of the taxpayer with a developmental disability, including behavioral therapy, speech therapy, occupational therapy, physical therapy, auditory therapy, assistive communication technology, and...

(Source: Library of Congress)