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 natural gas utility costs an income tax credit for the cost of converting pilot lights on gas cooking stoves to a system of manual ignition. Limits the amount of such credit to $25.

Allows individuals or corporations (other than homeowners or renters) an income tax deduction for the cost of converting pilot lights on gas cooking stoves. Limits the amount of such deduction to $25 for each appliance converted.