|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.’’