56 STAT.] 77TH CONG., 2 D SESS.-CH. 581 -OCT. 6, 1942 777 SEC. 17. Article V of such Act is amended by adding at the end stat. 1186 . thereof the following: 50o-U .57. app . "SEC. 514. For the purposes of taxation in respect of any person, Residence or domi- or of his property, income, or gross income, by any State, Territory, e for tax purposes. possession, or political subdivision of any of the foregoing, or by the District of Columbia, such person shall not be deemed to have lost a residence or domicile in any State, Territory, possession, or political. subdivision of any of the foregoing, or in the District of Columbia, solely by reason of being absent therefrom in compliance with mili- tary or naval orders, or to have acquired a residence or domicile in, or to have become resident in or a resident of, any other State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, while, and solely by reason of being, so absent. For the purposes of taxation in respect of the income or gross income of any such person by any State, Territory, posses- sion, or political subdivision of any of the foregoing, or the District of Columbia, of which such person is not a resident or in which he is not domiciled, compensation for military or naval service shall not be deemed income for services performed within, or from sources within, such State, Territory, possession, political subdivision, or District. This section shall be effective as of September 8, 1939, iRetroactive provi- except that it shall not require the crediting or refunding of any tax paid prior to the date of the enactment of the Soldiers' and Sailors' Civil Relief Act amendments of 1942." SEC. 18. Such Act is amended by adding at the end thereof the following: "ARTICLE VII-FURTHER RELIEF "SEC. 700. (1) A person may, at any time during his period of military service or within six months thereafter, apply to a court for relief in respect of any obligation or liability incurred by such person prior to his period of military service or in respect of any tax or assessment whether falling due prior to or during his period of military service. The court, after appropriate notice and hearing, unless in its opinion the ability of the applicant to comply with the terms of such obligation or liability or to pay such tax or assessment has not been materially affected by reason of his military service, may grant the following relief: "(a) In the case of an obligation payable under its terms in install- ments under a contract for the purchase of real estate, or secured by a mortgage or other instrument in the nature of a mortgage upon real estate, a stay of the enforcement of such obligation during the appli- cant's period of military service and, from the date of termination of such period of military service or from the date of application if made after such service, for a period equal to the period of 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 applicant, or any part of such combined period, subject to payment of the balance of principal and accumulated interest due and unpaid at the date of termination of the period of military service or from the date of appli- cation, as the case may be, in equal installments during such combined period at such rate of interest on the unpaid balance as is prescribed in such contract, or other instrument evidencing the obligation, for installments paid when due, and subject to such other terms as may be just. "(b) In the case of any other obligation, liability, tax, or assess- ment, a stay of the enforcement thereof during the applicant's period of military service and, from the date of termination of such period of military service or from the date of application if made after such service, for a period of time equal to the period of military service Application to court for relief. Stay of enforcement of obligations. Certain real estate contracts and Ilort- gages. Other obligations.
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