A bill to amend the Internal Revenue Code of 1954 to provide a deduction for contributions made by a taxpayer to an individual retirement plan for the benefit of a nonsalaried spouse.

Amends the Internal Revenue Code to provide an income tax deduction for contributions made by a married taxpayer to an individual retirement plan for the benefit of a nonsalaried spouse. Allows for a deduction up to $3,000 in the case of a handicapped spouse.