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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1604

Sec. 1604. Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions

32 words·~1 min read·/bill/113/hr/1/ih/section-1604

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Section 408A(d) is amended by striking paragraph
(6)and by redesignating paragraph
(7)as paragraph (6). The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
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