PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 49 · 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.
People & committees
Rep. Foxx, Virginia [R-NC-5] · R–NC
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Became Public Law No: 109-227.
Became Public Law No: 109-227.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Cleared for White House.
Message on Senate action sent to the House.
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)
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)
Message on House action received in Senate and at desk: House amendment to Senate amendment.
House agreed to Senate amendment with amendment pursuant to H. Res. 803.
Resolving differences -- House actions: House agreed to Senate amendment with amendment pursuant to H. Res. 803.
Message on Senate action sent to the House.
Passed Senate with an amendment by Unanimous Consent.
Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
Measure laid before Senate by unanimous consent. (consideration: CR S12871)
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
The title of the measure was amended. Agreed to without objection.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3712)
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)
DEBATE - The House proceeded with forty minutes of debate on H.R. 1499.
Considered under suspension of the rules. (consideration: CR H3712-3714)
Mr. Johnson, Sam moved to suspend the rules and pass the bill, as amended.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Mar 9, 2026. Consult Congress.gov for the current record.
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Analyze H.R.1499 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.1499 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
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