Sec. 18. Residence for tax purposes

145 words·~1 min read·/bill/117/hr/7939/enr/section-18

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Section 511(a) of the Servicemembers Civil Relief Act ( 50 U.S.C. 4001(a) ) is amended by striking paragraph

(2)and inserting the following: A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember's military orders. For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following: The residence or domicile of the servicemember. The residence or domicile of the spouse. The permanent duty station of the servicemember. .

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50 USC 4001(a)

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Sec. 18

Residence for tax purposes

Cite50 USC 4001(a)

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