123STA T . 3 0 0 8PUBLIC LA W 111 –97—NOV .11 , 2009 SEC.3 . D E T E RMINA TI O N F OR TA XPU RPOSES OF RESIDENCE OF SPOUSES OF MI L ITAR Y PERSONNEL. (a)INGE NE RAL.—Section51 1o f t h eSe rv ice m em b er sC ivi lR elief A ct (5 0U .S.C. A p p.5 7 1) is amen d ed— (1)ins u bsection (a)— (A) b y stri k in g‘ ‘A servicemember ’ ’ and inserting the follo w ing
‘‘(1) IN G ENERAL.—A servicemember’’
and ( B ) by adding at the end the following: ‘‘( 2 )S POUS ES.—A spouse of a servicemember shall neither lose nor ac q uire a residence or domicile for purposes of ta x ation with respect to the person , personal property, or income of the spouse by reason of being absent or present in any tax j urisdiction of the United States solely to be with the service - member 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 sub- section: ‘‘(c) IN C O M EO F A MI LI T AR Y SPOUSE.—Income for services per- formed 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 ‘‘ T he personal property of a service- member’’; 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 sub- section (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 RI GH TS RESIDENCY RE Q UIREMENT FOR SPOUSES OF MILITARY PERSONNEL. (a) IN GENERAL.—Section 50 8 of the Servicemembers Civil Relief Act (50 U.S.C. App. 5 6 8) is amended in subsection (b) by inserting ‘‘or the spouse of such servicemember’’ after ‘‘a service- member in military service’’. (b) APPLICATION.—The amendment made by subsection (a) shall apply with respect to servicemembers in military service (as defined 50USCap p . 5 68note . 50 USC app. 5 71 note.
