Is a 457 IRA tha same asa roth IRA?

No, a 457 IRA is no the same as a Roth IRA. A 457 IRA is a type of retirement account that holds money pre-tax, so when the money is withdrawn in retirement, it is taxed as income at that time. A Roth IRA is funded with after tax dollars, and taxes are not assessed at the time of withdrawal.