United States · Bill · S
S. 2086 (109th)
IRA Equity Act of 2005
Introduced
13 December 2005
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
10 February 2026
Summary
IRA Equity Act of 2005 - Amends the Internal Revenue Code to allow taxpayers to: (1) include wage replacement income in computing the allowable tax deduction for contributions to retirement savings accounts; and (2) elect to include certain unused income from prior taxable years in computing such tax deduction. Defines "wage replacement income" as amounts received by disabled individuals, unemployment compensation, workers' compensation, or other income deemed wage replacement income under Treasury regulations.
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 13 December 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 December 2005
Introduced in Senate
summary · EN · 13 December 2005
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/2086
- Open data entity: https://api.congress.gov/v3/bill/109/s/2086