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HR 2099 98th Congress House Taxation Domestic Relations and Families Income tax Individual retirement accounts Married people Support of dependents Tax deductions Tax-deferred compensation plans

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…

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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: March 15, 1983 See on congress.gov
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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 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.

What's happening now March 15, 1983

Referred to House Committee on Ways and Means.

 Related & companion bills 2
 Committees of jurisdiction 1
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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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