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Heroes Earned Retirement Opportunities Act

Public Law 109-227 · H.R. 1499 · 109th Congress · began in the House

Signed by George W. Bush (R) on May 29, 2006 · Taxation

Sponsor: Rep. Virginia Foxx (R-NC-5)

Cosponsors (47): Rep. George Radanovich,

Passage votes

  • HouseMethod not stated
  • SenateUnanimous consent
Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

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.

Committees

The committees the bill was sent to, and what each did with it.

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Related bills

2 bills the Library of Congress relates to this one.

  • H.Res. 803Procedurally-relatedRelated bill

    Providing for the concurrence by the House with amendments in the amendments of the Senate to H.R. 1499.

  • S. 601Related bill

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

Data notes

Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 23 actions.

  1. May 29, 2006Became lawBecame law · Became Public Law No: 109-227.
  2. Became lawBecame law · Signed by President.
  3. May 23, 2006FloorFloor · Presented to President.
  4. May 19, 2006FloorFloor · Message on Senate action sent to the House.
  5. OtherOther · Cleared for White House.
  6. May 18, 2006Resolving differencesResolving differences · Senate agreed to House amendment to Senate amendment by Unanimous Consent.
  7. OtherOther · Resolving differences -- Senate actions: Senate agreed to House amendment to Senate amendment by Unanimous Consent.
  8. May 10, 2006FloorFloor · Message on House action received in Senate and at desk: House amendment to Senate amendment.
  9. May 9, 2006FloorFloor · House agreed to Senate amendment with amendment pursuant to H. Res. 803.
  10. OtherOther · Resolving differences -- House actions: House agreed to Senate amendment with amendment pursuant to H. Res. 803.
  11. Nov 16, 2005FloorFloor · Message on Senate action sent to the House.
  12. Nov 15, 2005FloorFloor · Passed Senate with an amendment by Unanimous Consent.
  13. FloorFloor · Measure laid before Senate by unanimous consent.
  14. CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
  15. May 24, 2005CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
  16. May 23, 2005FloorFloor · The title of the measure was amended. Agreed to without objection.
  17. FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
  18. FloorFloor · On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  19. FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 1499.
  20. FloorFloor · Considered under suspension of the rules.
  21. FloorFloor · Mr. Johnson, Sam moved to suspend the rules and pass the bill, as amended.
  22. Apr 6, 2005CommitteeCommittee · Referred to the House Committee on Ways and Means.
  23. IntroducedIntroduced · Introduced in House
Data notes

Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.

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Amendments

1 amendment offered to the bill, with the last recorded step of each.

  • S.Amdt. 2580SenateSen. Bill FristR-TN· offered Nov 15, 2005Agreed to

    To make a technical correction.

    Nov 15, 2005: Amendment SA 2580 agreed to in Senate by Unanimous Consent.

    Agreed to
Data notes

Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.

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Official record

The bill’s full text is on Congress.gov. Data through Oct 7, 2026.