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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. 1622

Sec. 1622. Inflation adjustments for SIMPLE retirement accounts

67 words·~1 min read·/bill/113/hr/1/ih/section-1622

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Clause
(i)of section 408(p)(2)(E) is amended by striking shall be and all that follows and inserting shall be $12,000 . Clause
(ii)of section 408(p)(2)(E) is amended— by striking December 31, 2005 and inserting December 31, 2023 , by striking $10,000 and inserting $12,000 , by striking 2004 and inserting 2022 . The amendments made by this section shall apply to calendar years beginning after 2014.
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