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HR 797 99th 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 the spouse.

Introduced: June 5, 1985 Introduced by: Kaptur, Marcy Democratic · Ohio See on congress.gov
Taxation Income taxIndividual retirement accountsMarried peopleTax deductionsTax-deferred compensation plans
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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 30, 1985
Referred to House Committee on Ways and Means.
Jan 30, 1985
Introduced in House
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 Latest action January 30, 1985

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow individuals to compute the amount of the deduction for retirement savings on the basis of the compensation of the spouse. Phases this deduction in over a period of six years.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jun 5, 1985
FROST, MARTIN
· Apr 30, 1985
 D
Durbin, Richard J.
Illinois · Apr 2, 1985
STENHOLM, CHARLES
· Apr 2, 1985
LIPINSKI, WILLIAM
· Mar 5, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 797: 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 the spouse.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-797/
MLA
"H.R. 797: 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 the spouse.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-797/.
Bluebook (legal)
H.R. 797, 99th Cong. (2026), https://openamerica.io/bill/99-HR-797/.
Markdown link
[H.R. 797: 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 the spouse.](https://openamerica.io/bill/99-HR-797/)
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