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IRAs and Other Savings Incentives: A Brief Overview (CRS Report for Congress)

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Release Date Revised March 19, 2008
Report Number RS22019
Report Type Report
Authors Jane G. Gravelle, Government and Finance Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   Jan. 6, 2005 (4 pages, $24.95) add
Summary:

Several types of savings are eligible for beneficial treatment under the individual income tax, and Individual Retirement Accounts (IRAs) have received considerable attention. Pension savings are actually more important in terms of revenue loss. There are other investments that are treated favorably as well. The President has proposed in a succession of budgets to significantly expand IRAs. Effects of these provisions on savings are uncertain, and, despite dollar limits on contributions and income phase outs, IRAs tend to benefit higher income individuals.
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