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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