Under current law, you qualify for a tax credit if at least 10% of your income is going towards your medical bills. By definition, then, you are medically and fiscally vulnerable. Unfortunately, under the current tax proposal, that deduction would be eliminated.
Currently, the Americans with Disabilities Act provides a tax break for employers who make their workplaces accessible to people with disabilities. But if you need workplace accommodation and your employer was counting on that tax credit, your employer would be out of luck, for it would be eliminated if this bill became law.
And if you have a rare medical condition and you’re hoping for research to help treat it or find a cure, your chances just went down because the tax breaks for that research would disappear.
These are not the only ways in which the tax bill would disproportionately hurt people with disabilities. (See attached article for more information.) And to add to this extreme inequity, it appears that tax cuts would go to corporations and others at the upper end of the income scale.
And no one, in my opinion, has been able to explain how this would “trickle down.”