Sec. 41116. TAX HOME OF CERTAIN CITIZENS OR RESIDENTS OF THE UNITED STATES LIVING ABROAD
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/statute-compilations/comps-14173/sec-41116A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 41116 TAX HOME OF CERTAIN CITIZENS OR RESIDENTS OF THE UNITED STATES LIVING ABROAD ###
(a)In General Paragraph
(3)of section 911(d) is amended by inserting before the period at the end of the second sentence the following: “, unless such individual is serving in an area designated by the President of the United States by Executive order as a combat zone for purposes of section 112 in support of the Armed Forces of the United States”. ###
(b)Effective Date **[**[26 U.S.C. 911 note](/us/usc/t26/s911)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
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Sec. 41116
TAX HOME OF CERTAIN CITIZENS OR RESIDENTS OF THE UNITED STATES LIVING ABROAD
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