A bill to amend the Internal Revenue Code of 1954 to allow a credit for amounts paid by blind, 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.

Summary

Amends the Internal Revenue Code to allow a refundable income tax credit equal to 75 percent of the amounts paid by blind, deaf, or speech-impaired individuals for use of toll telephone service by means of teletypewriters. Allows an income tax deduction for 50 percent of the expenses of purchasing or installing a teletypewriter which are incurred by blind, deaf, or speech-impaired individuals. Limits the amount of such deduction to $200 for each teletypewriter.

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1 official file

• Introduced in House

  summary · EN · 23 May 1979

  Open at official source

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