Skip to main content
S 638 97th Congress Senate Taxation Income tax Individual retirement accounts Married people Savings accounts Tax deductions

A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses,…

Show full title

A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses, and for other purposes.

Introduced: March 5, 1981 See on congress.gov
Sign in to write a letter Sign in to watch
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 10, 1981
Committee on Finance requested executive comment from OMB; Treasury Department.
Mar 5, 1981
Read second time and referred to Senate Committee on Finance.
Mar 5, 1981
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow certain individuals to compute the amount of the income tax deduction for retirement savings on the basis of the earned income of their spouses, without regard to any community property laws.

What's happening now March 10, 1981

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

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jun 8, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). S. 638: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses, and for other purposes.. 97th Congress. Open America. https://openamerica.io/bill/97-S-638/
MLA
"S. 638: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses, and for other purposes.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-638/.
Bluebook (legal)
S. 638, 97th Cong. (2026), https://openamerica.io/bill/97-S-638/.
Markdown link
[S. 638: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses, and for other purposes.](https://openamerica.io/bill/97-S-638/)
Report a problem