Summary: H.R.12337 — 95th Congress (1977-1978)All Information (Except Text)

There is one summary for H.R.12337. Bill summaries are authored by CRS.

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Introduced in House (04/25/1978)

Amends the Internal Revenue Code to allow active participants in a retirement plan an income tax deduction for contributions to an individual retirement account in taxable years prior to the vesting of the individual's rights under the retirement plan.