A resolution expressing the sense of the House of Representatives that the Tax Reform Act of 1985 should be amended to reinstate the deduction for contributions to individual retirement accounts and to increase from $250 to $2,000 the amount which may be deducted for any taxable year by or on behalf of spouses who have no compensation for such taxable year.

Expresses the sense of the House of Representatives that the Tax Reform Act of 1985 should be amended to: (1) preserve the deduction for contributions to individual retirement accounts; and (2) increase the amount which may be contributed to such accounts for any taxable year and deducted by or on behalf of spouses who have no compensation for such taxable year.