Taxpayer Relief Act of 1997

Taxpayer Relief Act of 1997
Great Seal of the United States
Long titleAn act to provide for reconciliation pursuant to subsections (b)(2) and (d) of section 105 of the concurrent resolution on the budget for fiscal year 1998.
Enacted bythe 105th United States Congress
EffectiveJanuary 1, 1997
Citations
Public lawPub. L.Tooltip Public Law (United States) 105–34 (text) (PDF)
Legislative history

The Taxpayer Relief Act of 1997 (Pub. L.Tooltip Public Law (United States) 105–34 (text) (PDF), H.R. 2014, 111 Stat. 787, enacted August 5, 1997) was enacted by the 105th United States Congress and signed into law by President Bill Clinton. The legislation reduced several federal taxes in the United States and notably created the Roth IRA.[1]

  1. ^ VanderVeen, Kiel. "Roth Conversions: Right For Everyone? Think Again". Forbes. Retrieved December 26, 2023.

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