https://www.forbes.com/advisor/retirement/congress-to-end-backdoor-roth-conversions/
BBB Would Have Tamped Down on Roth Conversions
The BBB legislation packed another double whammy specifically for Roth accounts. Starting in 2022, the bill had proposed to end so-called non-deductible backdoor and mega backdoor Roth conversions. Regardless of income level, you’d no longer be able to convert after-tax contributions made to a 401(k) or a traditional IRA to a Roth IRA.
An additional rule had aimed to prevent Roth conversions of any kind made by anyone making more than $400,000, or any couple making more than $450,000, by 2032.
