SECTION 1. Kay Bailey Hutchison Spousal Ira.
The heading of subsection (c) of section 219 of the Internal Revenue Code of 1986 is amended by striking “ Special Rules for Certain Married Individuals” and inserting “ Kay Bailey Hutchison Spousal IRA”.
To rename section 219(c) of the Internal Revenue Code of 1986 as the Kay Bailey Hutchison Spousal IRA.
An Act
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,