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HR 1499 109th Congress House Taxation Armed Forces and National Security Income tax Individual retirement accounts Iraq compilation Labor and Employment Military pay Military personnel Tax deductions

Heroes Earned Retirement Opportunities Act

Introduced: May 12, 2005 Introduced by: Foxx, Virginia Republican · North Carolina See on congress.gov
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 Everywhere this bill has been 25 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 29, 2006
Became Public Law No: 109-227.
May 29, 2006
Signed by President.
May 23, 2006
Presented to President.
May 19, 2006
Cleared for White House.
May 19, 2006
Message on Senate action sent to the House.
May 18, 2006
Senate agreed to House amendment to Senate amendment by Unanimous Consent. (consideration: CR S4815-4816; text as House agreed to Senate amendment: CR S4815-4816)
May 18, 2006
Resolving differences -- Senate actions: Senate agreed to House amendment to Senate amendment by Unanimous Consent.(consideration: CR S4815-4816; text as House agreed to Senate amendment: CR S4815-4816)
May 10, 2006
Message on House action received in Senate and at desk: House amendment to Senate amendment.
May 9, 2006
House agreed to Senate amendment with amendment pursuant to H. Res. 803.
May 9, 2006
Resolving differences -- House actions: House agreed to Senate amendment with amendment pursuant to H. Res. 803.
Nov 16, 2005
Message on Senate action sent to the House.
Nov 15, 2005
Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
Nov 15, 2005
Passed Senate with an amendment by Unanimous Consent.
Nov 15, 2005
Measure laid before Senate by unanimous consent. (consideration: CR S12871)
Nov 15, 2005
Senate Committee on Finance discharged by Unanimous Consent.
May 24, 2005
Received in the Senate and Read twice and referred to the Committee on Finance.
May 23, 2005
The title of the measure was amended. Agreed to without objection.
May 23, 2005
Motion to reconsider laid on the table Agreed to without objection.
May 23, 2005
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3712)
May 23, 2005
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3712)
May 23, 2005
DEBATE - The House proceeded with forty minutes of debate on H.R. 1499.
May 23, 2005
Considered under suspension of the rules. (consideration: CR H3712-3714)
May 23, 2005
Mr. Johnson, Sam moved to suspend the rules and pass the bill, as amended.
Apr 6, 2005
Referred to the House Committee on Ways and Means.
Apr 6, 2005
Introduced in House
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

1 agreed to

AmendmentSponsorPurposeStatusLatest action
SAMDT 2,580 — To make a technical correction. Agreed to Nov 15, 2005
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 Plain-English summary Congressional Research Service

(This measure has not been amended since it was passed by the House on May 9, 2006. The summary of that version is repeated here.)

Heroes Earned Retirement Opportunities Act - Amends the Internal Revenue Code to allow members of the Armed Forces to include their combat zone compensation (otherwise excludable from gross income) in their earned income for purposes of determining their allowable tax deduction for contributions to retirement savings plans.

Makes such provisions applicable to: (1) taxable years beginning after December 31, 2003; and (2) retirement savings contributions made for any taxable year beginning after such date and ending before enactment of this Act. Waives any limitation period otherwise applicable to refund claims relating to contributions made in years prior to enactment if such claims are made before one year after such a contribution is made. Allows a three-year period after a contribution is made for the assessment of any tax deficiency relating to such contribution.

What's happening now May 29, 2006

Became Public Law No: 109-227.

 Related & companion bills 2
  • S 601 Related bill A bill to amend the Internal Revenue Code of 1986 to include combat pay in determining an allowable contribution to an …
  • HRES 803 Related bill Providing for the concurrence by the House with amendments in the amendments of the Senate to H.R. 1499.
 Bill text 7 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 8
All 8 Republican 7
R
Capito, Shelley Moore
West Virginia · May 19, 2005
 R
Diaz-Balart, Mario
Florida · May 18, 2005
Rodgers, Cathy
· May 12, 2005
 R
Smith, Christopher H.
New Jersey · May 12, 2005
 R
Moran, Jerry
Kansas · May 3, 2005
 R
Carter, John R.
Texas · Apr 27, 2005
 R
McCaul, Michael T.
Texas · Apr 27, 2005
 R
Wilson, Joe
South Carolina · Apr 27, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1499: Heroes Earned Retirement Opportunities Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1499/
MLA
"H.R. 1499: Heroes Earned Retirement Opportunities Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1499/.
Bluebook (legal)
H.R. 1499, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1499/.
Markdown link
[H.R. 1499: Heroes Earned Retirement Opportunities Act](https://openamerica.io/bill/109-HR-1499/)
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