[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2814 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2814

  To immediately repeal the income limitation on conversions to Roth 
                                 IRAs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 10, 2009

  Mr. Pitts introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To immediately repeal the income limitation on conversions to Roth 
                                 IRAs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Reinvest in America's Retirement Act 
of 2009''.

SEC. 2. IMMEDIATE REPEAL OF INCOME LIMITATION ON CONVERSIONS TO ROTH 
              IRAS.

    (a) In General.--Subsection (c) of section 512 of the Tax Increase 
Prevention and Reconciliation Act of 2005 is amended by striking 
``December 31, 2009'' and inserting ``December 31, 2008''.
    (b) Conforming Amendments.--
            (1) Section 408A(d)(3)(A)(iii) of the Internal Revenue Code 
        of 1986 is amended--
                    (A) by striking ``2010'' and inserting ``2009'', 
                and
                    (B) by striking ``2011'' and inserting ``2010''.
            (2) Section 408A(d)(3)(E)(i)(I) of such Code is amended by 
        striking ``2010'' and inserting ``2009''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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