A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the purchase and installation of certain teletypewriters for use by individuals who are blind or deaf or whose speech is impaired and to allow certain individuals who are deaf an additional income tax exemption.

Amends the Internal Revenue Code to allow up to a $200 income tax deduction for one half of the expenses incurred for the installation and purchase of a teletypewriter for use by individuals whose sight, hearing, or speech is impaired. Permits an additional income tax exemption for a taxpayer or his spouse who is deaf.