A bill to amend the Internal Revenue Code of 1954 to allow a deduction or credit against tax to individuals and corporations for certain expenses incurred in the conversion of pilot lights to a system of manual ignition in certain gas appliances.

Amends the Internal Revenue Code to allow homeowners and renters who pay their gas bills an income tax credit for up to $25 of the expenses incurred in the conversion of pilot lights on gas cooking stoves, ranges and ovens to a system of manual ignition. Allows a $25 income tax deduction to other individuals and corporations for the same expenses.