A bill to amend the Internal Revenue Code of 1954 to allow a married individual whose spouse has a small amount of earned income to qualify for the deduction provided for retirement savings for certain married individuals.

referredUnited States· United States Congress· EN

Introduced

13 May 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code, in the case of a married individual filing a joint tax return with a spouse who has also earned compensation, to allow such spouse to elect not to take a deduction for his or her own individual paid-in retirement savings, and thereby allow a deduction for retirement savings under the provision for certain married individuals.

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Documents

1 official file

Introduced in House
summary · EN · 13 May 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/7188
Open data entity: https://api.congress.gov/v3/bill/95/hr/7188