A bill to amend the Internal Revenue Code of 1986 to provide an income tax credit for expenses incurred by an individual taxpayer for the purchase of television subtitle equipment to be used by a hearing-impaired individual.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a taxpayer a nonrefundable 50 percent income tax credit, to a limit of $250, for costs of television subtitle equipment for use by a hearing-impaired dependent.…