The author is writing to the Dan Rostenkowski, a member of the U.S. House of Representatives, regarding H.R. 2207. The author understands that the bill proposes that voluntary contributions to pension plans are tax deductible, but mandatory contributions are not. They believe that this unequal treatment will create confusion and discourage employees from participating in plans with lower deduction limits. The author advocates for treating mandatory contributions the same as voluntary contributions to encourage employers and employees to set up new plans and improve existing ones.