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HR 22 99th Congress House Taxation Income tax Individual retirement accounts Married people Retirement income Tax deductions Tax-deferred compensation plans

A bill to amend the Internal Revenue Code of 1954 to increase to $2,500 the maximum deduction for contributions to retirement savings and to allow individuals to compute the amount of the deduction…

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A bill to amend the Internal Revenue Code of 1954 to increase to $2,500 the maximum deduction for contributions to retirement savings and to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses.

Introduced: January 3, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Jan 3, 1985
Referred to House Committee on Ways and Means.
Jan 3, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase to $2,500 the maximum deduction for contributions to retirement savings plans.

Allows 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 January 3, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Smith, Christopher H.
New Jersey · Jul 22, 1985
 R
Rogers, Harold
Kentucky · Jan 22, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 22: A bill to amend the Internal Revenue Code of 1954 to increase to $2,500 the maximum deduction for contributions to retirement savings and to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-22/
MLA
"H.R. 22: A bill to amend the Internal Revenue Code of 1954 to increase to $2,500 the maximum deduction for contributions to retirement savings and to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-22/.
Bluebook (legal)
H.R. 22, 99th Cong. (2026), https://openamerica.io/bill/99-HR-22/.
Markdown link
[H.R. 22: A bill to amend the Internal Revenue Code of 1954 to increase to $2,500 the maximum deduction for contributions to retirement savings and to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses.](https://openamerica.io/bill/99-HR-22/)
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