Amounts contributed in the taxable year by employees and/or self-employed individuals,
including partners, to an employees' pension trust, tax-sheltered annuity plan, authorized
deferred compensation plan, self-employed retirement plan, individual retirement account
or retirement bond which meets the requirements of a qualified plan under the provisions
of the Internal Revenue Code of 1986, as amended, shall be deductible from gross income,
subject to the conditions and limitations of the Internal Revenue Code of 1986, as
amended. Amounts contributed in the taxable year to a Roth individual retirement account
shall be treated in the same manner as provided under the Internal Revenue Code of
1986, as amended.
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