H.R. 951 (100th): A bill to amend the Internal Revenue Code of 1986 to restore the deduction for retirement savings for individuals who are active participants in pension plans and to allow a deduction of up to $2,000 for retirement savings by a nonworking spouse.

Feb 04, 1987 (100th Congress, 1987–1988)
Died (Referred to Committee)
Robert Badham
Representative for California's 40th congressional district
Related Bills
S. 2341 (identical)

Referred to Committee
Last Action: Apr 28, 1988

H.R. 1924 (identical)

Referred to Committee
Last Action: Apr 02, 1987


This bill was introduced on February 4, 1987, in a previous session of Congress, but was not enacted.

Introduced Feb 04, 1987
Referred to Committee Feb 04, 1987

No summaries available.

29 cosponsors (21R, 8D) (show)

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Repeals the limitations enacted by the Tax Reform Act of 1986 on individual retirement account (IRA) deductions for active participants in certain pension plans. Amends the Internal Revenue Code to permit a nonworking or the lesser-earning spouse filing a joint income tax return to include the spouse's compensation in calculations made to determine the maximum amount permitted as a deduction for qualified retirement contributions (thus permitting such a taxpayer to deduct up to $2,000).

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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