Amends the Tax Reform Act of 1986 to repeal provisions relating to: (1) the limitations on individual retirement account deductions for active participants in certain pension plans; and (2) nondeductible contributions made to individual retirement plans.
Specifies that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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