Code · BILL · 114th Congress · H.R. 4067 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage retirement savings by modifying requirements with respect to... · Sec. 13

Sec. 13. Prior years compensation taken into account in determining maximum retirement savings deduction

44 words·~1 min read·/bill/114/hr/4067/ih/section-13

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Section 219(b)(1)(B) of the Internal Revenue Code of 1986 is amended by inserting or the preceding taxable year after such taxable year . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.