A bill to amend the Internal Revenue Code of 1954 to provide an additional exemption of $600 to taxpayers for the deafness of the taxpayer, the taxpayer's spouse, or any of the taxpayer's dependents.

Amends the Internal Revenue Code to provide an additional exemption of $600 to taxpayers for the deafness of the taxpayer, the taxpayer's spouse, or any of the taxpayer's dependents. Provides an annual cost-of-living adjustment to the exemption amount.

Provides that the determination of whether an individual who dies during the taxable year is deaf must be made as of the time of such death.

Provides that an individual is deaf if the ability of the individual to hear is so seriously impaired that the individual receives spoken language, if at all, primarily through other sense organs by means such as lip reading, sign language, finger spelling, or reading.