Long title | An 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. |
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Enacted by | the 105th United States Congress |
Effective | January 1, 1998 |
Citations | |
Public law | Pub. L. 105–34 (text) (PDF) |
Legislative history | |
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Taxation in the United States |
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The Taxpayer Relief Act of 1997 (Pub. L. 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]