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.
Taxation
Armed Forces and National SecurityIncome taxIndividual retirement accountsIraq compilation
More subjectsShow fewer subjects
Labor and EmploymentMilitary payTax deductions
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
Read twice and referred to the Committee on Finance.
Plain-English summary
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
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
3
Cite this page
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/
"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/.
S. 601, 109th Cong. (2026), https://openamerica.io/bill/109-S-601/.
[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/)