Summary: H.R.205 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.205. Bill summaries are authored by CRS.

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Introduced in House (01/03/1991)

Amends the Internal Revenue Code to remove limitations on the deductibility of contributions to individual retirement plans by active participants in employer-maintained plans. Restores the former deduction for qualified voluntary employee contributions to an individual retirement account.