H.R. 1499 · 109th Congress · 2005–2006
Heroes Earned Retirement Opportunities Act
H.R. 1499 in the 109th Congress (2005–2006) became law — introduced on Apr 6, 2005, sponsored by Virginia Foxx with 47 co-sponsors.
During the 109th Congress (2005–2006), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Became law
- Introduced
- Apr 6, 2005
- Co-sponsors
- 47
- Policy area
- Taxation
- Public law
- Public Law 109-227
What it 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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Virginia Foxx (R-NC). Co-sponsors: 1 Democrat, 46 Republicans.
Where it stands
- IntroducedApr 6, 2005
- Passed the HouseMay 23, 2005
- Passed the SenateNov 15, 2005
- Sent to the PresidentMay 23, 2006
- Became lawMay 29, 2006
Latest action: Became Public Law No: 109-227. (May 29, 2006)
Other Taxation bills in the 109th Congress
- H.R. 241: To accelerate the income tax benefits for charitable cash contributions for the relief of victims…
- H.R. 1270: To amend the Internal Revenue Code of 1986 to extend the Leaking Underground Storage Tank Trust…
- H.R. 1134: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain…
- H.R. 3768: Katrina Emergency Tax Relief Act of 2005
- H.R. 4440: Gulf Opportunity Zone Act of 2005
- H.R. 4297: Tax Increase Prevention and Reconciliation Act of 2005
- H.R. 6111: Tax Relief and Health Care Act of 2006
- H.R. 6131: To permit certain expenditures from the Leaking Underground Storage Tank Trust Fund.
- H.R. 6429: Fallen Firefighters Assistance Tax Clarification Act of 2006
- H.R. 8: Death Tax Repeal Permanency Act of 2005
Committees
- Finance Committee
- Ways and Means Committee
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 1499 (109th Congress): Heroes Earned Retirement Opportunities Act,” https://www.capitolreceipts.com/bill/109-hr-1499/heroes-earned-retirement-opportunities-act (accessed 2026-10-17).