The foregoing increased deductions should apply only to the first $5.000 of wages and salaries paid to each such employees in any tax year. and employers should be limited to the usual 100percent tax deduction with respect to that part of any wages or salaries in excess of $5.000 paid to any such employees in any tax year. Of course. such proposed increased tax deductions would slightly affect Federal revenues but this would be offset by the taxes on the income of citizens who otherwise might not be employed at all. More important. however. than the effect on Federal income is the immeasurable benefit to the country by effectively encouraging the employment of its mature and qualified citizens at a time when the number of our mature citizens is constantly increasing. Amending the Refugee Relief Act of 1953