PUBLIC LAW 111–97—NOV. 11, 2009 123 STAT. 3007 

Public Law 111–97 

111th Congress 

An Act 

To amend the Servicemembers Civil Relief Act to guarantee the equity of spouses 

of military personnel with regard to matters of residency, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Military Spouses Residency 

Relief Act’’. 

SEC. 2. GUARANTEE OF RESIDENCY FOR SPOUSES OF MILITARY PERSONNEL FOR VOTING PURPOSES. 

(a) IN GENERAL.—Section 705 of the Servicemembers Civil 

Relief Act (50 U.S.C. App. 595) is amended— 

(1) by striking ‘‘For’’ and inserting the following: 

‘‘(a) IN GENERAL.—For’’; 

(2) by adding at the end the following new subsection: 

‘‘(b) SPOUSES.—For the purposes of voting for any Federal office 

(as defined in section 301 of the Federal Election Campaign Act 

of 1971 (2 U.S.C. 431)) or a State or local office, a person who 

is absent from a State because the person is accompanying the 

person’s spouse who is absent from that same State in compliance 

with military or naval orders shall not, solely by reason of that 

absence— 

‘‘(1) be deemed to have lost a residence or domicile in 

that State, without regard to whether or not the person intends 

to return to that State; 

‘‘(2) be deemed to have acquired a residence or domicile 

in any other State; or 

‘‘(3) be deemed to have become a resident in or a resident 

of any other State.’’; and 

(3) in the section heading, by inserting ‘‘AND SPOUSES

OF MILITARY PERSONNEL’’ before the period at the end. 

(b) CLERICAL AMENDMENT.—The table of contents in section 

1(b) of such Act (50 U.S.C. App. 501) is amended by striking 

the item relating to section 705 and inserting the following new 

item: 

‘‘Sec. 705. Guarantee of residency for military personnel and spouses of military 

personnel.’’. 

(c) APPLICATION.—Subsection (b) of section 705 of such Act 

(50 U.S.C. App. 595), as added by subsection (a) of this section, 

shall apply with respect to absences from States described in such 

subsection (b) on or after the date of the enactment of this Act, 

regardless of the date of the military or naval order concerned. 

50 USC app. 595 

note. 

Military Spouses 

Residency 

Relief Act. 

50 USC app. 501 

note. 

Nov. 11, 2009 

[S. 475] 


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123 STAT. 3008 PUBLIC LAW 111–97—NOV. 11, 2009 

SEC. 3. DETERMINATION FOR TAX PURPOSES OF RESIDENCE OF 

SPOUSES OF MILITARY PERSONNEL. 

(a) IN GENERAL.—Section 511 of the Servicemembers Civil 

Relief Act (50 U.S.C. App. 571) is amended— 

(1) in subsection (a)— 

(A) by striking ‘‘A servicemember’’ and inserting the 

following: 

‘‘(1) IN GENERAL.—A servicemember’’; and 

(B) by adding at the end the following: 

‘‘(2) SPOUSES.—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 

if the residence or domicile, as the case may be, is the same 

for the servicemember and the spouse.’’; 

(2) by redesignating subsections (c), (d), (e), and (f) as 

subsections (d), (e), (f), and (g), respectively; 

(3) by inserting after subsection (b) the following new subsection: 

‘‘(c) INCOME OF A MILITARY SPOUSE.—Income for services performed by the spouse of a servicemember shall not be deemed 

to be income for services performed or from sources within a tax 

jurisdiction of the United States if the spouse is not a resident 

or domiciliary of the jurisdiction in which the income is earned 

because the spouse is in the jurisdiction solely to be with the 

servicemember serving in compliance with military orders.’’; and 

(4) in subsection (d), as redesignated by paragraph (2)— 

(A) in paragraph (1), by inserting ‘‘or the spouse of 

a servicemember’’ after ‘‘The personal property of a servicemember’’; and 

(B) in paragraph (2), by inserting ‘‘or the spouse’s’’ 

after ‘‘servicemember’s’’. 

(b) APPLICATION.—Subsections (a)(2) and (c) of section 511 of 

such Act (50 U.S.C. App. 571), as added by subsection (a) of this 

section, and the amendments made to such section 511 by subsection (a)(4) of this section, 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. 

SEC. 4. SUSPENSION OF LAND RIGHTS RESIDENCY REQUIREMENT FOR 

SPOUSES OF MILITARY PERSONNEL. 

(a) IN GENERAL.—Section 508 of the Servicemembers Civil 

Relief Act (50 U.S.C. App. 568) is amended in subsection (b) by 

inserting ‘‘or the spouse of such servicemember’’ after ‘‘a servicemember in military service’’. 

(b) APPLICATION.—The amendment made by subsection (a) shall 

apply with respect to servicemembers in military service (as defined 

50 USC app. 568 

note. 

50 USC app. 571 

note. 


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PUBLIC LAW 111–97—NOV. 11, 2009 123 STAT. 3009 

LEGISLATIVE HISTORY—S. 475: 

SENATE REPORTS: No. 111–46 (Comm. on Veterans’ Affairs). 

CONGRESSIONAL RECORD, Vol. 155 (2009): 

Aug. 4, considered and passed Senate. 

Nov. 2, considered and passed House. 

DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2009): 

Nov. 11, Presidential statement. 

Æ 

in section 101 of such Act (50 U.S.C. App. 511)) on or after the 

date of the enactment of this Act. 

Approved November 11, 2009. 


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