H.R. 1499: Heroes Earned Retirement Opportunities Act

109th Congress · introduced 2005-04-06 · Taxation · Latest: Became Public Law No: 109-227.

federal

Follow this bill, step by step

Where it came from: introduced 2005-04-06 · official record
Who proposed it: Rep. Foxx, Virginia [R-NC-5] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Became Public Law No: 109-227. (final step reached)
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Heroes Earned Retirement Opportunities Act

Plain summary

(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.

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Heroes Earned Retirement Opportunities Act

Source: Congressional Research Service summary (Public Law)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Foxx, Virginia [R-NC-5] · 47 cosponsors

Cost estimate: CBO cost estimate: H.R. 1499, Heroes Earned Retirement Opportunities Act (2006-06-02); CBO cost estimate: H.R. 1499, Heroes Earned Retirement Opportunities Act (2006-06-02)

Cosponsors on this site

Joe Wilson (R-SC), Michael T. McCaul (R-TX), John R. Carter (R-TX), Jerry Moran (R-KS), Christopher H. Smith (R-NJ), Mario Diaz-Balart (R-FL), Shelley Moore Capito (R-WV)

Sponsor's campaign money: Rep. Foxx, Virginia [R-NC-5] reported raising $2.2 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Sources

Congressional Research Service summary (Public Law)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-109hr1499.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/109/hr>

Record fed-us-cong109-hr1499 · catalog fed-us-congress-bills-cong109 · updated 2026-11-15 by psicol fed-bills-cong109