This dataset captures Aim Two for the Proof of Concept proposal. For Aim Two, our team developed a custom dataset on state IRA plans using our traditional policy surveillance methods and background research. After developing the coding questions based on our research and gathering the relevant laws, we coded a record for federal law as well as records for three sample states: California, New York, and Pennsylvania. This dataset covers the required withholdings for IRA plans. It also covers reporting methods and details the forms that must be submitted for proper filing. This dataset is cross-sectional, capturing the laws in effect as of the December 20, 2019.