A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by speech-impaired or hearing-impaired individuals for use of toll telephone service by means of teletypewriters.

Amends the Internal Revenue Code to allow an income tax credit, not to exceed $250, for 50 percent of the expenses paid or incurred by a speech - or hearing-impaired individual for the use of toll telephone service by means of teletypewriters.