Section 634 of the fiscal ’06 defense authorization act would allow service members to include compensation received while serving in a combat zone as gross income in order to contribute to an individual retirement account (IRA). This would enable members in combat zones who contribute to IRAs to continue to save for retirement without the fear of adverse tax consequences. For traditional and Roth IRAs, a taxpayer currently can contribute the lesser of a set dollar amount ($4,000 in 2005) or an amount equal to their compensation includible in gross income. These limits put service members at a disadvantage if they serve in the 31 combat zone tax-excluded areas and want to contribute to an IRA.