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HR 2099 98th Congress House

A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings on the basis of the compensation of their spouses and to treat alimony as…

Official title: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings on the basis of the compensation of thei… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings on the basis of the compensation of their spouses and to treat alimony as compensation for purposes of such deduction.

Introduced: April 19, 1983 See on congress.gov
Taxation Domestic Relations and FamiliesIncome taxIndividual retirement accountsMarried people
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Support of dependentsTax deductionsTax-deferred compensation plans
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 15, 1983
Referred to House Committee on Ways and Means.
Mar 15, 1983
Introduced in House
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 Latest action March 15, 1983

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses. Treats alimony payments as compensation for purposes of this deduction.

 Related & companion bills 2
  • HR 4269 Identical bill A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings …
  • HR 4950 Identical bill A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings …
 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
D
Schumer, Charles E.
New York · Jun 30, 1983
FROST, MARTIN
· Apr 25, 1983
 D
Kaptur, Marcy
Ohio · Apr 19, 1983
 D
Markey, Edward J.
Massachusetts · Apr 19, 1983
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2099: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings on the basis of the compensation of their spouses and to treat alimony as compensation for purposes of such deduction.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-2099/
MLA
"H.R. 2099: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings on the basis of the compensation of their spouses and to treat alimony as compensation for purposes of such deduction.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-2099/.
Bluebook (legal)
H.R. 2099, 98th Cong. (2026), https://openamerica.io/bill/98-HR-2099/.
Markdown link
[H.R. 2099: A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the deduction for retirement savings on the basis of the compensation of their spouses and to treat alimony as compensation for purposes of such deduction.](https://openamerica.io/bill/98-HR-2099/)
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