In 1997, Roth wanted to restore the traditional IRA which had been repealed in 1986, and the upfront tax deduction that goes with it. Under congressional budget rules, which worked within a 10-year window, the revenue cost of giving that tax break to everyone was too high, so his staff limited deductible IRAs to people with very low income, and made Roth IRAs (initially with income limitations) available to others. This slid the revenue cost outside the 10-year window and got the legislation out from under the budget rules.