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H.R. 1499 · 109th Congress

Heroes Earned Retirement Opportunities Act

Law · 109-227 · May 29, 2006
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Became law without a recorded vote. It passed by voice vote or unanimous consent, which don't record how each member voted.

  1. House Introduced Apr 6, 2005
  2. House Passed May 23, 2005
  3. Senate Passed Nov 15, 2005
  4. House Changes resolved May 9, 2006
  5. Senate Changes resolved May 18, 2006
  6. President To the President May 23, 2006
  7. President Signed May 29, 2006
  8. Law May 29, 2006

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.

What it does: CRS summary · Public Law · May 29, 2006

(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.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Heroes Earned Retirement Opportunities Act

Latest action (May 29, 2006): Became Public Law No: 109-227.

Policy area: Taxation · Origin: House · Introduced: Apr 6, 2005

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

  1. House Introduced Apr 6, 2005
  2. House Passed May 23, 2005
  3. Senate Passed Nov 15, 2005
  4. House Changes resolved May 9, 2006
  5. Senate Changes resolved May 18, 2006
  6. President To the President May 23, 2006
  7. President Signed May 29, 2006
  8. Law May 29, 2006

No recorded floor vote found.