Code Section 219
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
| 219 | *7/25/2013 | Kay Bailey Hutchinson Spousal IRA | Kay Bailey Hutchinson Spousal IRA | No Revenue Effect |
*Note on Effective Date
The provision is effective on the date of enactment (July 25, 2013).
Explanation of Provision
The provision amends the heading of the Code section that allows a spouse to include compensation of the other spouse in deter- mining his or her own IRA contribution limits, so that the heading reads ‘‘Kay Bailey Hutchison spousal IRA.’’
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