A bill to amend the Internal Revenue Code of 1954 to provide that a spouse having compensation shall not be disqualified from having a spousal individual retirement account.

openUnited States· United States Congress· EN

Introduced

8 June 1983

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Summary

Amends the Internal Revenue Code to permit a married taxpayer filing a joint return to deduct from gross income certain amounts paid to an individual retirement plan established for the benefit of a spouse without regard to any compensation received by the spouse.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 8 June 1983
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1434
Open data entity: https://api.congress.gov/v3/bill/98/s/1434