What is the fine-grained topic of the following text: The deduction for taxpayers making contributions to a traditional IRA is phased out for singles and heads of household who are covered by a workplace retirement plan and have modified adjusted gross incomes (AGI) between $60,000 and $70,000, up from $59,000 and $69,000 in 2013. Only return the topic.
Income thresholds for traditional IRA contributions deduction