The Heroes Earned Retirement Opportunities (H.E.R.O.) Act will amend the IRS Code of 1986 to allow members of the Armed Forces earning hazard pay to make IRA contributions. If anyone has earned the opportunity to save for their retirement, it is our heroes who risk their lives daily to protect our freedoms. Our men and women in uniform should not be excluded from saving for their retirements because of a glitch in the tax code.