II 115th CONGRESS 1st Session S. 48 IN THE SENATE OF THE UNITED STATES January 5, 2017 Mr. Heller (for himself, Ms. Klobuchar , and Mr. Leahy ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of hearing aids.