Sec. 2. Residence of spouses of servicemembers for tax purposes
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Section 511(a)(2) of the Servicemembers Civil Relief Act ( 50 U.S.C. 4001(a)(2) ) is amended by adding at the end the following new sentence: The spouse of a servicemember may elect to use the same residence for purposes of taxation as the servicemember regardless of the date on which the marriage of the spouse and the servicemember occurred. . The amendment made by subsection
(a)shall apply with respect to any return of State or local income tax filed for any taxable year beginning with the taxable year that includes the date of the enactment of this Act.
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Sec. 2
Residence of spouses of servicemembers for tax purposes
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