The disabled already receive exemptions. Too many in my opinion. Everybody capable of watching TV or using a computer all day can work. Not humping bricks up ladders but answering phones, giving advice, providing company or transferring data. People with experience can supervise and train. AI is already doing useful work but it has limits. It cannot replace the touch of human contact or provide company.
I was a manager in my thirties. I had a team I led and supervised. I was successful but I was a much better manager in my 60s and streets better now, in my 80s, because of experience and the wisdom of age. I draw pensions but I have never fully retired. The work I do now is unpaid and voluntary but it still contributes.