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S 601 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to include combat pay in determining an allowable contribution to an individual retirement plan.

Introduced: May 10, 2005 See on congress.gov
Taxation Armed Forces and National SecurityIncome taxIndividual retirement accountsIraq compilation
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Labor and EmploymentMilitary payTax deductions
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 2005
Read twice and referred to the Committee on Finance.
Mar 10, 2005
Sponsor introductory remarks on measure. (CR S2495)
Mar 10, 2005
Introduced in Senate
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 Latest action March 10, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to include combat zone compensation (otherwise excludable from gross income) as earned income for purposes of calculating the tax deduction for contributions to retirement savings plans.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 601: A bill to amend the Internal Revenue Code of 1986 to include combat pay in determining an allowable contribution to an individual retirement plan.. 109th Congress. Open America. https://openamerica.io/bill/109-S-601/
MLA
"S. 601: A bill to amend the Internal Revenue Code of 1986 to include combat pay in determining an allowable contribution to an individual retirement plan.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-601/.
Bluebook (legal)
S. 601, 109th Cong. (2026), https://openamerica.io/bill/109-S-601/.
Markdown link
[S. 601: A bill to amend the Internal Revenue Code of 1986 to include combat pay in determining an allowable contribution to an individual retirement plan.](https://openamerica.io/bill/109-S-601/)
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