Well I can pull up exactly what proponents of The Taxpayer Relief Act of 1997, which introduced the Roth IRA, stated their intentions were since this is very easy to find and widely documented but I strongly suspect you don't actually give a fuck about reality.

So my time spent on this ends now.

The intentions of lawmakers when making laws do not matter; the thing that is voted on and passed is the text of the law, not their intentions.