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 whose sight, hearing, or speech is impaired.

Amends the Internal Revenue Code to allow an income tax deduction, not to exceed $200, for 50 percent of the cost of the purchase and installation of teletypewriters for use by individuals whose sight, hearing, or speech is impaired.