Marriage IRA Fairness Act of 2003

[AI summary unavailable — showing source text] Marriage IRA Fairness Act of 2003 - Amends Internal Revenue Code provisions concerning retirement savings to: (1) increase, with respect to the limitation on the deduction for active participants in certain pension plans, the phaseout threshold to $50,000 (twice such amount on a joint return) and provide an annual cost-of-living adjustment; (2) increase the applicable dollar amount for a Roth IRA to $95,000 (twice such amount on a joint return); and (3) eliminate the marriage penalty on the IRA deduction for active pension plan participants.…