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Heroes Earned Retirement Opportunities Act

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On Monday, May 29, 2006, the President signed the Heroes Earned Retirement Opportunities Act (H.R. 1499) into law. More information can be found on the White House Web site.

On May 18, 2006, Congress passed the Heroes Earned Retirement Opportunities Act (H.R. 1499).

Excerpt from the Daily Floor Briefing for H.R. 1499 - Heroes Earned Retirement Opportunities Act

Summary

The HERO Act treats tax-free combat pay as taxable compensation for the purpose of making annual IRA contributions.

The provision is effective for contributions made after December 31, 2003 – providing our troops with up to $70 million in tax benefits over the next 10 years.

Background

Current law may prohibit troops from saving in an IRA. Generally, contributions to an Individual Retirement Account (IRA) are limited to the lesser of $4,000 (in 2006) or the individual’s taxable compensation. Combat pay is tax-free. As a result, members of the military who receive combat pay as their only source of compensation are not allowed to contribute to an IRA (because their taxable compensation is zero). This current-law rule may limit or prohibit IRA savings for men and women in uniform.

Note: You can view the complete Daily Floor Briefing for H.R. 1499 on the House Republican Conference Web site.

Last updated: 06/05/2006

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