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S 2161 97th Congress Senate Taxation Income tax Individual retirement accounts Married people Tax deductions

A bill to permit a married individual filing a joint return to deduct certain payments made to an individual retirement plan established for the benefit of a working spouse.

Introduced: March 2, 1982 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 5, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Mar 2, 1982
Read twice and referred to the Committee on Finance.
Mar 2, 1982
Introduced in Senate
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 Plain-English summary Congressional Research Service

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 account established for the benefit of a working spouse.

Increases from $1,125 to $2,000 the allowable deduction for contributions to an individual retirement account for certain divorced taxpayers.

What's happening now March 5, 1982

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

 Related & companion bills 1
  • HR 6241 Identical bill A bill to permit a married individual filing a joint return to deduct certain payments made to an individual retirement…
 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2161: A bill to permit a married individual filing a joint return to deduct certain payments made to an individual retirement plan established for the benefit of a working spouse.. 97th Congress. Open America. https://openamerica.io/bill/97-S-2161/
MLA
"S. 2161: A bill to permit a married individual filing a joint return to deduct certain payments made to an individual retirement plan established for the benefit of a working spouse.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-2161/.
Bluebook (legal)
S. 2161, 97th Cong. (2026), https://openamerica.io/bill/97-S-2161/.
Markdown link
[S. 2161: A bill to permit a married individual filing a joint return to deduct certain payments made to an individual retirement plan established for the benefit of a working spouse.](https://openamerica.io/bill/97-S-2161/)
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