[History of Bills, Volume 130 (1984)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 4500--A bill to amend the Internal Revenue Code of 1954 to
enhance the equity for women under the tax laws by allowing a
spousal IRA of $2,000, by treating alimony as compensation for the
purposes of the deduction for IRA contributions, to increase the
credit for dependent care expenses for low- and moderate-income
taxpayers, and for other purposes; to the Committee on Ways and
Means.
By Mr. MICHEL
Cosponsors added