A bill to amend the Internal Revenue Code of 1954 to allow a credit for amounts paid by deaf or speech-impaired individuals for use of toll telephone service by means of teletypewriters, and to allow such individuals a deduction for the purchase and installation of such teletypewriters.

Amends the Internal Revenue Code to allow a refundable income tax credit for 75 percent of the amount paid by deaf or speech-impaired individuals for use of toll telephone service by means of teletypewriters. Allows such individuals an income tax deduction for 50 percent of the purchase and installation of such teletypewriters. Provides that such a deduction shall not exceed $200.