A bill to amend the Internal Revenue Code of 1986 to allow a deduction for a portion of residential telephone expenses of day care facilities.

Amends the Internal Revenue Code to allow a deduction for a portion of residential telephone expenses if the taxpayer is required under State law to have a telephone in connection with the regular use of a portion of the residence to provide day care for children, for individuals who have attained age 65, or for individuals who are physically or mentally incapable of caring for themselves.