[History of Bills, Volume 130 (1984)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 5940--A bill to increase in 4 steps the maximum annual dollar
amount limitation on deductions allowed under the Internal Revenue
Code of 1954 for contributions to an individual retirement account
of a spouse, to repeal the requirement that deductions for such
contributions shall be allowed only if such spouse had no
compensation for the taxable year, and to such provide that the
amount of the limitation on the deduction allowed for such
contributions shall be computed on the basis of the combined
compensation of a husband and wife; to the Committee on Ways and
Means.
By Mr. DAUB
Cosponsors added