(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 mili-
tary 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. 
SEC. 3. DETERMINATION FOR TAX PURPOSES OF RESI-
DENCE 
OF 
SPOUSES 
OF 
MILITARY 
PER-
SONNEL. 
(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 in-
serting the following: 
‘‘(1) IN GENERAL.—A servicemember’’; and 
(B) by adding at the end the following: 
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‘‘(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 servicemem-
ber 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), respec-
tively; 
(3) by inserting after subsection (b) the fol-
lowing 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 jurisdic-
tion 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 para-
graph (2)— 
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(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 sec-
tion 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 RE-
QUIREMENT 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 sub-
section (a) shall apply with respect to servicemembers in 
military service (as defined in section 101 of such Act (50 
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U.S.C. App. 511)) on or after the date of the enactment 
of this Act. 
Æ 
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