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

3.0.0 1499 2023-01-31T21:13:48Z 2023-01-31T21:13:48Z House H HR 2005-04-06 109 ssfi00 Finance Committee Senate Standing Discharged from 2005-11-16T01:02:46Z Referred to 2005-05-24T18:35:46Z hswm00 Ways and Means Committee House Standing Referred to 2005-04-06T14:05:15Z A bill to amend the Internal Revenue Code of 1986 to include combat pay in determining an allowable contribution to an individual retirement plan. 109 601 S 2005-03-10 Read twice and referred to the Committee on Finance. Related bill CRS Providing for the concurrence by the House with amendments in the amendments of the Senate to H.R. 1499. 109 803 HRES 2006-05-09 Motion to reconsider laid on the table Agreed to without objection. 19:01:34 Related bill House Procedurally-related House 2006-05-29 Became Public Law No: 109-227. President E40000 2 House floor actions 2006-05-29 Became Public Law No: 109-227. BecameLaw 36000 9 Library of Congress 2006-05-29 Signed by President. President E30000 2 House floor actions 2006-05-29 Signed by President. BecameLaw 36000 9 Library of Congress 2006-05-23 Presented to President. Floor E20000 2 House floor actions 2006-05-23 Presented to President. President 28000 9 Library of Congress 2006-05-19 Cleared for White House. 2006-05-19 Senate Message on Senate action sent to the House. Floor 2006-05-18 Senate 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) ResolvingDifferences 2006-05-18 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) NotUsed 20500 9 Library of Congress 2006-05-10 Senate Message on House action received in Senate and at desk: House amendment to Senate amendment. Floor 2006-05-09 19:01:49 House agreed to Senate amendment with amendment pursuant to H. Res. 803. Floor H1B000 2 House floor actions 2006-05-09 Resolving differences -- House actions: House agreed to Senate amendment with amendment pursuant to H. Res. 803. NotUsed 19500 9 Library of Congress 2005-11-16 Senate Message on Senate action sent to the House. Floor 2005-11-15 Senate Passed Senate with an amendment by Unanimous Consent. Floor 2005-11-15 Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent. Floor 17000 9 Library of Congress 2005-11-15 Senate Measure laid before Senate by unanimous consent. (consideration: CR S12871) Floor 2005-11-15 ssfi00 Finance Committee Senate Senate Committee on Finance discharged by Unanimous Consent. Discharge 2005-11-15 Senate Committee on Finance discharged by Unanimous Consent. Committee 14500 9 Library of Congress ssfi00 Finance Committee 2005-05-24 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2005-05-23 15:17:08 The title of the measure was amended. Agreed to without objection. Floor H38800 2 House floor actions 2005-05-23 15:17:07 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2005-05-23 15:17:00 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3712) Floor H37300 2 House floor actions 2005-05-23 15:17:00 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) Floor 8000 9 Library of Congress 2005-05-23 15:03:54 DEBATE - The House proceeded with forty minutes of debate on H.R. 1499. Floor H8D000 2 House floor actions 2005-05-23 15:03:52 Considered under suspension of the rules. (consideration: CR H3712-3714) Floor H30000 2 House floor actions 2005-05-23 15:03:24 Mr. Johnson, Sam moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2005-04-06 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2005-04-06 Introduced in House IntroReferral Intro-H 9 Library of Congress 2005-04-06 Introduced in House IntroReferral 1000 9 Library of Congress F000450 Rep. Foxx, Virginia [R-NC-5] Virginia Foxx R NC 5 N R000004 Rep. Radanovich, George [R-CA-19] GEORGE RADANOVICH R CA P. 19 2005-04-27 False B000755 Rep. Brady, Kevin [R-TX-8] KEVIN BRADY R TX 8 2005-04-27 False C001046 Rep. Cantor, Eric [R-VA-7] ERIC CANTOR R VA 7 2005-04-27 False F000447 Rep. Feeney, Tom [R-FL-24] Tom Feeney R FL 24 2005-04-27 False B000208 Rep. Bartlett, Roscoe G. [R-MD-6] ROSCOE BARTLETT R MD G. 6 2005-04-27 False P000591 Rep. Price, Tom [R-GA-6] Tom Price R GA 6 2005-04-27 False W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2005-04-27 False H000807 Rep. Hostettler, John N. [R-IN-8] JOHN HOSTETTLER R IN 8 2005-04-27 False B001149 Rep. Burton, Dan [R-IN-5] DAN BURTON R IN 5 2005-04-27 False G000552 Rep. Gohmert, Louie [R-TX-1] Louie Gohmert R TX 1 2005-04-27 False M001158 Rep. Marchant, Kenny [R-TX-24] Kenny Marchant R TX 24 2005-04-27 False H000981 Rep. Hunter, Duncan [R-CA-52] DUNCAN HUNTER R CA 52 2005-04-27 False J000174 Rep. Johnson, Sam [R-TX-3] SAM JOHNSON R TX 3 2005-04-27 False M001157 Rep. McCaul, Michael T. [R-TX-10] Michael McCaul R TX T. 10 2005-04-27 False C001051 Rep. Carter, John R. [R-TX-31] John Carter R TX R. 31 2005-04-27 False K000364 Rep. Kuhl, John R. "Randy", Jr. [R-NY-29] John Kuhl R NY R. "Randy" 29 2005-04-27 False J000287 Rep. Jindal, Bobby [R-LA-1] Bobby Jindal R LA 1 2005-04-27 False M000934 Rep. Moran, Jerry [R-KS-1] Jerry Moran R KS 1 2005-05-03 False G000280 Rep. Goode, Virgil H., Jr. [R-VA-5] VIRGIL GOODE R VA H. 5 2005-05-03 False H000413 Rep. Hayworth, J. D. [R-AZ-5] J. HAYWORTH R AZ D. 5 2005-05-03 False B001247 Rep. Brown-Waite, Ginny [R-FL-5] Ginny Brown-Waite R FL 5 2005-05-03 False B001239 Rep. Barrett, J. Gresham [R-SC-3] J. Barrett R SC Gresham 3 2005-05-03 False C001062 Rep. Conaway, K. Michael [R-TX-11] K. Conaway R TX Michael 11 2005-05-03 False W000267 Rep. Weldon, Dave [R-FL-15] DAVE WELDON R FL 15 2005-05-04 False H001035 Rep. Harris, Katherine [R-FL-13] Katherine Harris R FL 13 2005-05-04 False W000314 Rep. Wexler, Robert [D-FL-19] ROBERT WEXLER D FL 19 2005-05-10 False S001143 Rep. Souder, Mark E. [R-IN-3] MARK SOUDER R IN EDWARD 3 2005-05-11 False M001144 Rep. Miller, Jeff [R-FL-1] Jeff Miller R FL 1 2005-05-12 False M001150 Rep. Miller, Candice S. [R-MI-10] Candice Miller R MI S. 10 2005-05-12 False R000578 Rep. Reichert, David G. [R-WA-8] David Reichert R WA G. 8 2005-05-12 False M001159 Rep. McMorris, Cathy [R-WA-5] Cathy McMorris R WA 5 2005-05-12 False S000522 Rep. Smith, Christopher H. [R-NJ-4] CHRISTOPHER SMITH R NJ H. 4 2005-05-12 False C000556 Rep. Coble, Howard [R-NC-6] HOWARD COBLE R NC 6 2005-05-17 False F000448 Rep. Franks, Trent [R-AZ-2] Trent Franks R AZ 2 2005-05-17 False S001161 Rep. Schwarz, John J.H. "Joe" [R-MI-7] John Schwarz R MI J.H. "Joe" 7 2005-05-17 False B000575 Rep. Blunt, Roy [R-MO-7] ROY BLUNT R MO 7 2005-05-18 False P000585 Rep. Platts, Todd Russell [R-PA-19] TODD PLATTS R PA RUSSELL 19 2005-05-18 False M001156 Rep. McHenry, Patrick T. [R-NC-10] Patrick McHenry R NC 10 2005-05-18 False H000528 Rep. Herger, Wally [R-CA-2] WALLY HERGER R CA 2 2005-05-18 False G000180 Rep. Gilchrest, Wayne T. [R-MD-1] WAYNE GILCHREST R MD T. 1 2005-05-18 False L000293 Rep. Lewis, Ron [R-KY-2] RON LEWIS R KY 2 2005-05-18 False C001048 Rep. Culberson, John Abney [R-TX-7] JOHN CULBERSON R TX ABNEY 7 2005-05-18 False D000600 Rep. Diaz-Balart, Mario [R-FL-25] Mario Diaz-Balart R FL 25 2005-05-18 False G000152 Rep. Gibbons, Jim [R-NV-2] JIM GIBBONS R NV 2 2005-05-18 False F000451 Rep. Fitzpatrick, Michael G. [R-PA-8] Michael Fitzpatrick R PA G. 8 2005-05-19 False H001029 Rep. Hayes, Robin [R-NC-8] ROBIN HAYES R NC 8 2005-05-19 False C001047 Rep. Capito, Shelley Moore [R-WV-2] Shelley Capito R WV Moore 2 2005-05-19 False 2006-06-02T04:00:00Z H.R. 1499, Heroes Earned Retirement Opportunities Act http://www.cbo.gov/publication/17810 <p>Estimate of direct spending and revenues effects for the bill as cleared by the Congress on May 19, 2006,<br />and signed by the President on May 29, 2006</p> 2006-06-02T04:00:00Z H.R. 1499, Heroes Earned Retirement Opportunities Act https://www.cbo.gov/publication/17810 Estimate of direct spending and revenues effects for the bill as cleared by the Congress on May 19, 2006,and signed by the President on May 29, 2006 Public Law 109-227 Taxation Armed Forces and National Security Income tax Individual retirement accounts Iraq compilation Labor and Employment Military pay Military personnel Tax deductions Taxation

00 2005-04-06 Introduced in House 2005-04-20T19:56:02Z Heroes Earned Retirement Opportunities Act - 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.

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36 2005-05-23 Passed House amended 2005-06-06T18:58:03Z 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 calculation of earned income for purposes of determining their allowable income tax deduction for contributions to retirement savings plans.

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35 2005-11-15 Passed Senate amended 2005-11-30T16:12:18Z 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 calculation of earned income for purposes of determining their allowable income tax deduction for contributions to retirement savings plans.

Makes this Act retroactive to taxable years beginning after December 31, 2003.

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40 2006-05-09 House agreed to Senate amendment with amendment 2006-05-26T20:31:39Z 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.

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49 2006-05-29 Public Law 2006-06-03T16:19:25Z (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.

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Heroes Earned Retirement Opportunities Act Short Titles as Introduced Heroes Earned Retirement Opportunities Act Short Titles as Passed House Heroes Earned Retirement Opportunities Act H House Short Titles as Passed Senate Heroes Earned Retirement Opportunities Act S Senate Short Titles as Enacted Heroes Earned Retirement Opportunities Act Other Short Titles Heroes Earned Retirement Opportunities Act Display Title Heroes Earned Retirement Opportunities Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow a deduction to members of the Armed Forces serving in a combat zone for contributions to their individual retirement plans even if the compensation on which such contribution is based is excluded from gross income, and for other purposes. Official Titles as Amended by House To amend the Internal Revenue Code of 1986 to allow members of the ArmedForces serving in a combat zone to make contributions to their individual retirement plans even if the compensation on which such contribution is based is excluded from gross income. H House 2580 109 SAMDT To make a technical correction. 2022-02-03T05:31:08Z 2005-11-15 Amendment SA 2580 agreed to in Senate by Unanimous Consent. SA 2580 https://www.congress.gov/amendment/109th-congress/senate-amendment/2580 F000439 Sen. Frist, William H. [R-TN] WILLIAM FRIST R TN H. 2005-11-15T05:00:00Z 2005-11-15T05:00:00Z Senate 109 HR House H 1499 Heroes Earned Retirement Opportunities Act 2023-01-31T21:13:48Z 6 2005-11-15 0 Senate Amendment SA 2580 agreed to in Senate by Unanimous Consent. Floor 2005-11-15 0 Senate Amendment SA 2580 proposed by Senator Santorum for Senator Frist. (consideration: CR S12871) To make a technical correction. Floor 2005-11-15 Senate amendment proposed (on the floor): Amendment SA 2580 proposed by Senator Santorum for Senator Frist.(consideration: CR S12871) Floor 93000 9 Library of Congress 2005-11-15 Senate amendment agreed to: Amendment SA 2580 agreed to in Senate by Unanimous Consent. Floor 94000 9 Library of Congress 2005-11-15 Senate amendment submitted Floor 91000 9 Library of Congress Enrolled Bill Engrossed Amendment House 2006-05-09T04:00:00Z Engrossed Amendment Senate 2005-11-16T05:00:00Z Referred in Senate 2005-05-24T04:00:00Z Engrossed in House 2005-05-23T04:00:00Z Introduced in House 2005-04-06T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109hr1499ih/xml/BILLS-109hr1499ih.xml 2006-05-30T03:59:59Z Public Law 2006-05-29 Became Public Law No: 109-227. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.