Deficit Reduction Act of 1984

{{Short description|United States federal law}}

{{Use American English|date=June 2025}}

{{Infobox U.S. legislation

| shorttitle = Deficit Reduction Act of 1984

| othershorttitles =

| longtitle = An Act to provide for tax reform, and for deficit reduction.

| colloquialacronym = DEFRA

| nickname =

| enacted by = 98th

| effective date = January 1, 1985

| cite public law = {{uspl|98|369}}

| cite statutes at large = {{usstat|98|494}}

| acts amended =

| acts repealed =

| title amended = 26 U.S.C.: Internal Revenue Code

| sections created =

| sections amended =

| leghisturl =

| introducedin = House

| introducedbill = {{USBill|98|HR|4170}}

| introducedby = Dan Rostenkowski (D-IL)

| introduceddate = October 20, 1983

| committees = House Ways and Means

| passedbody1 = House

| passeddate1 = April 11, 1984

| passedvote1 = [https://www.govtrack.us/congress/votes/98-1984/h569 318-97]

| passedbody2 = Senate

| passedas2 =

| passeddate2 = May 17, 1984

| passedvote2 = [https://www.govtrack.us/congress/votes/98-1984/s472 74-23], in lieu of {{USBill|98|HR|2163}}

| conferencedate = Jun 23, 1984

| passedbody3 = House

| passeddate3 = June 27, 1984

| passedvote3 = [https://www.govtrack.us/congress/votes/98-1984/h743 268-155]

| agreedbody3 =

| agreeddate3 =

| agreedvote3 =

| agreedbody4 =

| agreeddate4 =

| agreedvote4 =

| passedbody4 = Senate

| passeddate4 = June 27, 1984

| passedvote4 = [https://www.govtrack.us/congress/votes/98-1984/s532 83-15]

| signedpresident = Ronald Reagan

| signeddate = July 18, 1984

| amendments =

| SCOTUS cases =

}}

Deficit Reduction Act of 1984 ({{USPL|98|369}}), also known as the DEFRA, was a federal law enacted in the United States in 1984.{{USStatute|98|369|98|494|1984|}} Originally part of the stalled Tax Reform Act of 1983, it was adjusted and reintroduced as the Tax Reform Act of 1984. After passing in the House, it was merged with the Senate version into its final form. Collectively known as the Deficit Reduction Act of 1984, it was signed into law by president Ronald Reagan on July 18, 1984.{{cite web |url=https://babel.hathitrust.org/cgi/pt?id=miua.4732348.1984.002&seq=93 |title=Statement on Signing the Deficit Reduction Act of 1984 - July 18, 1984 |last=Reagan |first=Ronald |date=July 18, 1984 |website=HathiTrust Digital Library |location=Washington, D.C. |publisher=National Archives and Records Service |page=1053}}{{cite web |url=https://www.presidency.ucsb.edu/node/261318 |title=Ronald Reagan: "Statement on Signing the Deficit Reduction Act of 1984" July 18, 1984 |author1=Peters, Gerhard |author2=Woolley, John T |work=The American Presidency Project |publisher=University of California - Santa Barbara}}