‘‘(1) GUARANTEE.—Payment of premiums, and 
interest on premiums at the rate specified in section 
406, which become due on a policy under the protec-
tion of this title is guaranteed by the United States. 
If the amount guaranteed is not paid to the insurer 
before the period of insurance protection under this 
title expires, the amount due shall be treated by the 
insurer as a policy loan on the policy. 
‘‘(2) POLICY TERMINATION.—If, at the expiration 
of insurance protection under this title, the cash sur-
render value of a policy is less than the amount due 
to pay premiums and interest on premiums on the 
policy, the policy shall terminate. Upon such termi-
nation, the United States shall pay the insurer the 
difference between the amount due and the cash sur-
render value. 
‘‘(b) RECOVERY FROM INSURED OF AMOUNTS PAID BY 
THE UNITED STATES.—
‘‘(1) DEBT PAYABLE TO THE UNITED STATES.—
The amount paid by the United States to an insurer 
under this title shall be a debt payable to the United 
States by the insured on whose policy payment was 
made. 
‘‘(2) COLLECTION.—Such amount may be col-
lected by the United States, either as an offset from
any amount due the insured by the United States or 
as otherwise authorized by law. 
‘‘(3) DEBT
NOT
DISCHARGEABLE
IN
BANK-
RUPTCY.—Such debt payable to the United States is 
not dischargeable in bankruptcy proceedings. 
‘‘(c) CREDITING
OF
AMOUNTS
RECOVERED.—Any 
amounts received by the United States as repayment of 
debts incurred by an insured under this title shall be cred-
ited to the appropriation for the payment of claims under 
this title. 
‘‘SEC. 408. REGULATIONS. 
‘‘The Secretary of Veterans Affairs shall prescribe regu-
lations for the implementation of this title. 
‘‘SEC. 409. REVIEW OF FINDINGS OF FACT AND CONCLU-
SIONS OF LAW. 
‘‘The findings of fact and conclusions of law made by 
the Secretary of Veterans Affairs in administering this title 
may be reviewed by the Board of Veterans’ Appeals and 
the United States Court of Appeals for Veterans Claims. 
‘‘TITLE V—TAXES AND PUBLIC 
LANDS 
‘‘SEC. 501. TAXES RESPECTING PERSONAL PROPERTY, 
MONEY, CREDITS, AND REAL PROPERTY. 
‘‘(a) APPLICATION.—This section applies in any case 
in which a tax or assessment, whether general or special
(other than a tax on personal income), falls due and re-
mains unpaid before or during a period of military service 
with respect to a servicemember’s—
‘‘(1) personal property; or 
‘‘(2) real property occupied for dwelling, profes-
sional, business, or agricultural purposes by a 
servicemember or the servicemember’s dependents or 
employees—
‘‘(A) before the servicemember’s entry into 
military service; and 
‘‘(B) during the time the tax or assessment 
remains unpaid. 
‘‘(b) SALE OF PROPERTY.—
‘‘(1) LIMITATION ON SALE OF PROPERTY TO EN-
FORCE TAX ASSESSMENT.—Property described in sub-
section (a) may not be sold to enforce the collection 
of such tax or assessment except by court order and 
upon the determination by the court that military 
service does not materially affect the servicemember’s 
ability to pay the unpaid tax or assessment. 
‘‘(2) STAY OF COURT PROCEEDINGS.—A court 
may stay a proceeding to enforce the collection of such 
tax or assessment, or sale of such property, during a 
period of military service of the servicemember and 
for a period not more than 180 days after the termi-
nation of, or release of the servicemember from, mili-
tary service. 
‘‘(c) REDEMPTION.—When property described in sub-
section (a) is sold or forfeited to enforce the collection of 
a tax or assessment, a servicemember shall have the right 
to redeem or commence an action to redeem the 
servicemember’s property during the period of military 
service or within 180 days after termination of or release 
from military service. This subsection may not be construed 
to shorten any period provided by the law of a State (in-
cluding any political subdivision of a State) for redemp-
tion. 
‘‘(d) INTEREST ON TAX OR ASSESSMENT.—Whenever 
a servicemember does not pay a tax or assessment on prop-
erty described in subsection (a) when due, the amount of 
the tax or assessment due and unpaid shall bear interest 
until paid at the rate of 6 percent per year. An additional 
penalty or interest shall not be incurred by reason of non-
payment. A lien for such unpaid tax or assessment may 
include interest under this subsection. 
‘‘(e) JOINT OWNERSHIP APPLICATION.—This section 
applies to all forms of property described in subsection (a) 
owned individually by a servicemember or jointly by a 
servicemember and a dependent or dependents.
‘‘SEC. 502. RIGHTS IN PUBLIC LANDS. 
‘‘(a) RIGHTS NOT FORFEITED.—The rights of a 
servicemember to lands owned or controlled by the United 
States, and initiated or acquired by the servicemember 
under the laws of the United States (including the mining 
and mineral leasing laws) before military service, shall not 
be forfeited or prejudiced as a result of being absent from 
the land, or by failing to begin or complete any work or 
improvements to the land, during the period of military 
service.
‘‘(b) TEMPORARY SUSPENSION OF PERMITS OR LI-
CENSES.—If a permittee or licensee under the Act of June 
28, 1934 (43 U.S.C. 315 et seq.), enters military service, 
the permittee or licensee may suspend the permit or license 
for the period of military service and for 180 days after 
termination of or release from military service. 
‘‘(c) REGULATIONS.—Regulations prescribed by the 
Secretary of the Interior shall provide for such suspension 
of permits and licenses and for the remission, reduction, 
or refund of grazing fees during the period of such suspen-
sion. 
‘‘SEC. 503. DESERT-LAND ENTRIES. 
‘‘(a) DESERT-LAND RIGHTS NOT FORFEITED.—A 
desert-land entry made or held under the desert-land laws 
before the entrance of the entryman or the entryman’s suc-
cessor in interest into military service shall not be subject 
to contest or cancellation—
‘‘(1) for failure to expend any required amount 
per acre per year in improvements upon the claim; 
‘‘(2) for failure to effect the reclamation of the 
claim during the period the entryman or the 
entryman’s successor in interest is in the military 
service, or for 180 days after termination of or release 
from military service; or
‘‘(3) during any period of hospitalization or re-
habilitation due to an injury or disability incurred 
in the line of duty. 
The time within which the entryman or claimant is re-
quired to make such expenditures and effect reclamation of 
the land shall be exclusive of the time periods described in 
paragraphs (2) and (3). 
‘‘(b) SERVICE-RELATED DISABILITY.—If an entryman 
or claimant is honorably discharged and is unable to ac-
complish reclamation of, and payment for, desert land due 
to a disability incurred in the line of duty, the entryman 
or claimant may make proof without further reclamation 
or payments, under regulations prescribed by the Secretary 
of the Interior, and receive a patent for the land entered 
or claimed.
‘‘(c) FILING REQUIREMENT.—In order to obtain the 
protection of this section, the entryman or claimant shall, 
within 180 days after entry into military service, cause to 
be filed in the land office of the district where the claim 
is situated a notice communicating the fact of military 
service and the desire to hold the claim under this section. 
‘‘SEC. 504. MINING CLAIMS. 
‘‘(a) REQUIREMENTS SUSPENDED.—The provisions of 
section 2324 of the Revised Statutes of the United States 
(30 U.S.C. 28) specified in subsection (b) shall not apply 
to a servicemember’s claims or interests in claims, regularly 
located and recorded, during a period of military service 
and 180 days thereafter, or during any period of hos-
pitalization or rehabilitation due to injuries or disabilities 
incurred in the line of duty. 
‘‘(b) REQUIREMENTS.—The provisions in section 2324 
of the Revised Statutes that shall not apply under sub-
section (a) are those which require that on each mining 
claim located after May 10, 1872, and until a patent has 
been issued for such claim, not less than $100 worth of labor 
shall be performed or improvements made during each year. 
‘‘(c) PERIOD OF PROTECTION FROM FORFEITURE.—
A mining claim or an interest in a claim owned by a 
servicemember that has been regularly located and recorded 
shall not be subject to forfeiture for nonperformance of an-
nual assessments during the period of military service and 
for 180 days thereafter, or for any period of hospitalization 
or rehabilitation described in subsection (a). 
‘‘(d) FILING REQUIREMENT.—In order to obtain the 
protections of this section, the claimant of a mining loca-
tion shall, before the end of the assessment year in which 
military service is begun or within 60 days after the end 
of such assessment year, cause to be filed in the office where 
the location notice or certificate is recorded a notice commu-
nicating the fact of military service and the desire to hold 
the mining claim under this section. 
‘‘SEC. 505. MINERAL PERMITS AND LEASES. 
‘‘(a) SUSPENSION DURING MILITARY SERVICE.—A 
person holding a permit or lease on the public domain 
under the Federal mineral leasing laws who enters military 
service may suspend all operations under the permit or 
lease for the duration of military service and for 180 days 
thereafter. The term of the permit or lease shall not run 
during the period of suspension, nor shall any rental or 
royalties be charged against the permit or lease during the 
period of suspension. 
‘‘(b) NOTIFICATION.—In order to obtain the protection 
of this section, the permittee or lessee shall, within 180 days 
after entry into military service, notify the Secretary of the 
Interior by registered mail of the fact that military service
has begun and of the desire to hold the claim under this 
section. 
‘‘(c) CONTRACT MODIFICATION.—This section shall not 
be construed to supersede the terms of any contract for oper-
ation of a permit or lease. 
‘‘SEC. 506. PERFECTION OR DEFENSE OF RIGHTS. 
‘‘(a) RIGHT TO TAKE ACTION NOT AFFECTED.—This 
title shall not affect the right of a servicemember to take 
action during a period of military service that is authorized 
by law or regulations of the Department of the Interior, 
for the perfection, defense, or further assertion of rights ini-
tiated or acquired before entering military service. 
‘‘(b) AFFIDAVITS AND PROOFS.—
‘‘(1) IN GENERAL.—A servicemember during a 
period of military service may make any affidavit or 
submit any proof required by law, practice, or regula-
tion of the Department of the Interior in connection 
with the entry, perfection, defense, or further assertion 
of rights initiated or acquired before entering mili-
tary service before an officer authorized to provide no-
tary services under section 1044a of title 10, United 
States Code, or any superior commissioned officer. 
‘‘(2) LEGAL STATUS OF AFFIDAVITS.—Such affi-
davits shall be binding in law and subject to the same
penalties as prescribed by section 1001 of title 18, 
United State Code. 
‘‘SEC. 507. DISTRIBUTION OF INFORMATION CONCERNING 
BENEFITS OF TITLE. 
‘‘(a) DISTRIBUTION OF INFORMATION BY SECRETARY 
CONCERNED.—The Secretary concerned shall issue to 
servicemembers information explaining the provisions of 
this title. 
‘‘(b) APPLICATION FORMS.—The Secretary concerned 
shall provide application forms to servicemembers request-
ing relief under this title. 
‘‘(c) INFORMATION FROM SECRETARY OF THE INTE-
RIOR.—The Secretary of the Interior shall furnish to the 
Secretary concerned information explaining the provisions 
of this title (other than sections 501, 510, and 511) and 
related application forms. 
‘‘SEC. 508. LAND RIGHTS OF SERVICEMEMBERS. 
‘‘(a) NO
AGE
LIMITATIONS.—Any servicemember 
under the age of 21 in military service shall be entitled to 
the same rights under the laws relating to lands owned or 
controlled by the United States, including mining and min-
eral leasing laws, as those servicemembers who are 21 years 
of age. 
‘‘(b) RESIDENCY REQUIREMENT.—Any requirement 
related to the establishment of a residence within a limited
time shall be suspended as to entry by a servicemember in 
military service until 180 days after termination of or re-
lease from military service. 
‘‘(c) ENTRY APPLICATIONS.—Applications for entry 
may be verified before a person authorized to administer 
oaths under section 1044a of title 10, United States Code, 
or under the laws of the State where the land is situated. 
‘‘SEC. 509. REGULATIONS. 
‘‘The Secretary of the Interior may issue regulations 
necessary to carry out this title (other than sections 501, 
510, and 511). 
‘‘SEC. 510. INCOME TAXES. 
‘‘(a) DEFERRAL OF TAX.—Upon notice to the Internal 
Revenue Service or the tax authority of a State or a polit-
ical subdivision of a State, the collection of income tax on 
the income of a servicemember falling due before or during 
military service shall be deferred for a period not more than 
180 days after termination of or release from military serv-
ice, if a servicemember’s ability to pay such income tax is 
materially affected by military service. 
‘‘(b) ACCRUAL OF INTEREST OR PENALTY.—No inter-
est or penalty shall accrue for the period of deferment by 
reason of nonpayment on any amount of tax deferred under 
this section.
‘‘(c) STATUTE OF LIMITATIONS.—The running of a 
statute of limitations against the collection of tax deferred 
under this section, by seizure or otherwise, shall be sus-
pended for the period of military service of the 
servicemember and for an additional period of 270 days 
thereafter. 
‘‘(d) APPLICATION LIMITATION.—This section shall not 
apply to the tax imposed on employees by section 3101 of 
the Internal Revenue Code of 1986. 
‘‘SEC. 511. RESIDENCE FOR TAX PURPOSES. 
‘‘(a) RESIDENCE
OR DOMICILE.—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 servicemember by reason of being 
absent or present in any tax jurisdiction of the United 
States solely in compliance with military orders. 
‘‘(b) MILITARY SERVICE COMPENSATION.—Compensa-
tion of a servicemember for military service shall not be 
deemed to be income for services performed or from sources 
within a tax jurisdiction of the United States if the 
servicemember is not a resident or domiciliary of the juris-
diction in which the servicemember is serving in compliance 
with military orders. 
‘‘(c) PERSONAL PROPERTY.—
‘‘(1) 
RELIEF
FROM
PERSONAL
PROPERTY 
TAXES.—The personal property of a servicemember 
shall not be deemed to be located or present in, or to 
have a situs for taxation in, the tax jurisdiction in 
which the servicemember is serving in compliance 
with military orders. 
‘‘(2) EXCEPTION FOR PROPERTY WITHIN MEM-
BER’S DOMICILE OR RESIDENCE.—This subsection ap-
plies to personal property or its use within any tax 
jurisdiction other than the servicemember’s domicile 
or residence. 
‘‘(3) EXCEPTION FOR PROPERTY USED IN TRADE 
OR BUSINESS.—This section does not prevent taxation 
by a tax jurisdiction with respect to personal prop-
erty used in or arising from a trade or business, if 
it has jurisdiction. 
‘‘(4) RELATIONSHIP TO LAW OF STATE OF DOMI-
CILE.—Eligibility for relief from personal property 
taxes under this subsection is not contingent on 
whether or not such taxes are paid to the State of 
domicile. 
‘‘(d) INCREASE OF TAX LIABILITY.—A tax jurisdiction 
may not use the military compensation of a nonresident 
servicemember to increase the tax liability imposed on other
income earned by the nonresident servicemember or spouse 
subject to tax by the jurisdiction. 
‘‘(e) FEDERAL INDIAN RESERVATIONS.—An Indian 
servicemember whose legal residence or domicile is a Fed-
eral Indian reservation shall be taxed by the laws applicable 
to Federal Indian reservations and not the State where the 
reservation is located. 
‘‘(f) DEFINITIONS.—For purposes of this section: 
‘‘(1) PERSONAL PROPERTY.—The term ‘personal 
property’ means intangible and tangible property (in-
cluding motor vehicles). 
‘‘(2) TAXATION.—The term ‘taxation’ includes li-
censes, fees, or excises imposed with respect to motor 
vehicles and their use, if the license, fee, or excise is 
paid by the servicemember in the servicemember’s 
State of domicile or residence. 
‘‘(3) TAX JURISDICTION.—The term ‘tax jurisdic-
tion’ means a State or a political subdivision of a 
State. 
‘‘TITLE VI—ADMINISTRATIVE 
REMEDIES 
‘‘SEC. 601. INAPPROPRIATE USE OF ACT. 
‘‘If a court determines, in any proceeding to enforce 
a civil right, that any interest, property, or contract has 
been transferred or acquired with the intent to delay the
just enforcement of such right by taking advantage of this 
Act, the court shall enter such judgment or make such order 
as might lawfully be entered or made concerning such trans-
fer or acquisition.
‘‘SEC. 602. CERTIFICATES OF SERVICE; PERSONS REPORTED 
MISSING. 
‘‘(a) PRIMA FACIE EVIDENCE.—In any proceeding 
under this Act, a certificate signed by the Secretary con-
cerned is prima facie evidence as to any of the following 
facts stated in the certificate: 
‘‘(1) That a person named is, is not, has been, 
or has not been in military service. 
‘‘(2) The time and the place the person entered 
military service. 
‘‘(3) The person’s residence at the time the per-
son entered military service. 
‘‘(4) The rank, branch, and unit of military 
service of the person upon entry. 
‘‘(5) The inclusive dates of the person’s military 
service. 
‘‘(6) The monthly pay received by the person at 
the date of the certificate’s issuance. 
‘‘(7) The time and place of the person’s termi-
nation of or release from military service, or the per-
son’s death during military service.
‘‘(b) CERTIFICATES.—The Secretary concerned shall 
furnish a certificate under subsection (a) upon receipt of 
an application for such a certificate. A certificate appear-
ing to be signed by the Secretary concerned is prima facie 
evidence of its contents and of the signer’s authority to issue 
it. 
‘‘(c) TREATMENT OF SERVICEMEMBERS IN MISSING 
STATUS.—A servicemember who has been reported missing 
is presumed to continue in service until accounted for. A 
requirement under this Act that begins or ends with the 
death of a servicemember does not begin or end until the 
servicemember’s death is reported to, or determined by, the 
Secretary concerned or by a court of competent jurisdiction. 
‘‘SEC. 603. INTERLOCUTORY ORDERS. 
‘‘An interlocutory order issued by a court under this 
Act may be revoked, modified, or extended by that court 
upon its own motion or otherwise, upon notification to af-
fected parties as required by the court. 
‘‘TITLE VII—FURTHER RELIEF 
‘‘SEC. 701. ANTICIPATORY RELIEF. 
‘‘(a) APPLICATION
FOR RELIEF.—A servicemember 
may, during military service or within 180 days of termi-
nation of or release from military service, apply to a court 
for relief—
‘‘(1) from any obligation or liability incurred by 
the servicemember before the servicemember’s military 
service; or 
‘‘(2) from a tax or assessment falling due before 
or during the servicemember’s military service. 
‘‘(b) TAX LIABILITY OR ASSESSMENT.—In a case cov-
ered by subsection (a), the court may, if the ability of the 
servicemember to comply with the terms of such obligation 
or liability or pay such tax or assessment has been materi-
ally affected by reason of military service, after appropriate 
notice and hearing, grant the following relief: 
‘‘(1) STAY OF ENFORCEMENT OF REAL ESTATE 
CONTRACTS.—
‘‘(A) In the case of an obligation payable in 
installments under a contract for the purchase of 
real estate, or secured by a mortgage or other in-
strument in the nature of a mortgage upon real 
estate, the court may grant a stay of the enforce-
ment of the obligation—
‘‘(i) during the servicemember’s period 
of military service; and 
‘‘(ii) from the date of termination of or 
release from military service, or from the 
date of application if made after termi-
nation of or release from military service.
‘‘(B) Any stay under this paragraph shall 
be—
‘‘(i) for a period equal to the remain-
ing life of the installment contract or other 
instrument, plus a period of time equal to 
the period of military service of the 
servicemember, or any part of such com-
bined period; and 
‘‘(ii) subject to payment of the balance 
of the principal and accumulated interest 
due and unpaid at the date of termination 
or release from the applicant’s military 
service or from the date of application in 
equal installments during the combined pe-
riod at the rate of interest on the unpaid 
balance prescribed in the contract or other 
instrument evidencing the obligation, and 
subject to other terms as may be equitable. 
‘‘(2) STAY OF ENFORCEMENT OF OTHER CON-
TRACTS.—
‘‘(A) In the case of any other obligation, li-
ability, tax, or assessment, the court may grant 
a stay of enforcement—
‘‘(i) during the servicemember’s mili-
tary service; and