II 111TH CONGRESS
1ST SESSION S. 475
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.
IN THE SENATE OF THE UNITED STATES
FEBRUARY 25, 2009
Mr. BURR (for himself and Mrs. FEINSTEIN) introduced the following bill;
which was read twice and referred to the Committee on Veterans’ Affairs
A BILL
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.
1 Be it enacted by the Senate and House of Representa2
tives of the United States of America in Congress assembled,
3 SECTION 1. SHORT TITLE.
4 This Act may be cited as the ‘‘Military Spouses Resi5
dency Relief Act’’.
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1 SEC. 2. GUARANTEE OF RESIDENCY FOR SPOUSES OF MILI2
TARY PERSONNEL FOR VOTING PURPOSES.
3 (a) IN GENERAL.—Section 705 of the
4 Servicemembers Civil Relief Act (50 U.S.C. App. 595) is
5 amended—
6 (1) by striking ‘‘For’’ and inserting the fol7
lowing:
8 ‘‘(a) IN GENERAL.—For’’;
9 (2) by adding at the end the following new sub10
section:
11 ‘‘(b) SPOUSES.—For the purposes of voting for any
12 Federal office (as defined in section 301 of the Federal
13 Election Campaign Act of 1971 (2 U.S.C. 431)) or a State
14 or local office, a person who is absent from a State be15
cause the person is accompanying the person’s spouse who
16 is absent from that same State in compliance with military
17 or naval orders shall not, solely by reason of that ab18
sence—
19 ‘‘(1) be deemed to have lost a residence or
20 domicile in that State, without regard to whether or
21 not the person intends to return to that State;
22 ‘‘(2) be deemed to have acquired a residence or
23 domicile in any other State; or
24 ‘‘(3) be deemed to have become a resident in or
25 a resident of any other State.’’; and
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1 (3) in the section heading, by inserting ‘‘AND
2 SPOUSES OF MILITARY PERSONNEL’’ before the
3 period at the end.
4 (b) CLERICAL AMENDMENT.—The table of contents
5 in section 1(b) of such Act (50 U.S.C. App. 501) is
6 amended by striking the item relating to section 705 and
7 inserting the following new item:
‘‘Sec. 705. Guarantee of residency for military personnel and spouses of military
personnel.’’.
8 (c) APPLICATION.—Subsection (b) of section 705 of
9 such Act (50 U.S.C. App. 595), as added by subsection
10 (a) of this section, shall apply with respect to absences
11 from States described in such subsection (b) on or after
12 the date of the enactment of this Act, regardless of the
13 date of the military or naval order concerned.
14 SEC. 3. DETERMINATION FOR TAX PURPOSES OF RESI15
DENCE OF SPOUSES OF MILITARY PER16
SONNEL.
17 (a) IN GENERAL.—Section 511 of the
18 Servicemembers Civil Relief Act (50 U.S.C. App. 571) is
19 amended—
20 (1) in subsection (a)—
21 (A) by striking ‘‘A servicemember’’ and in22
serting the following:
23 ‘‘(1) IN GENERAL.—A servicemember’’; and
24 (B) by adding at the end the following:
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1 ‘‘(2) SPOUSES.—A spouse of a servicemember
2 shall neither lose nor acquire a residence or domicile
3 for purposes of taxation with respect to the person,
4 personal property, or income of the spouse by reason
5 of being absent or present in any tax jurisdiction of
6 the United States solely to be with the servicemem7
ber in compliance with the servicemember’s military
8 orders if the residence or domicile, as the case may
9 be, is the same for the servicemember and the
10 spouse.’’;
11 (2) by redesignating subsections (c), (d), (e),
12 and (f) as subsections (d), (e), (f), and (g), respec13
tively;
14 (3) by inserting after subsection (b) the fol15
lowing new subsection:
16 ‘‘(c) INCOME OF A MILITARY SPOUSE.—Income for
17 services performed by the spouse of a servicemember shall
18 not be deemed to be income for services performed or from
19 sources within a tax jurisdiction of the United States if
20 the spouse is not a resident or domiciliary of the jurisdic21
tion in which the income is earned because the spouse is
22 in the jurisdiction solely to be with the servicemember
23 serving in compliance with military orders.’’; and
24 (4) in subsection (d), as redesignated by para25
graph (2)—
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1 (A) in paragraph (1), by inserting ‘‘or the
2 spouse of a servicemember’’ after ‘‘The personal
3 property of a servicemember’’; and
4 (B) in paragraph (2), by inserting ‘‘or the
5 spouse’s’’ after ‘‘servicemember’s’’.
6 (b) APPLICATION.—Subsections (a)(2) and (c) of sec7
tion 511 of such Act (50 U.S.C. App. 571), as added by
8 subsection (a) of this section, and the amendments made
9 to such section 511 by subsection (a)(4) of this section,
10 shall apply with respect to any return of State or local
11 income tax filed for any taxable year beginning with the
12 taxable year that includes the date of the enactment of
13 this Act.
14 SEC. 4. SUSPENSION OF LAND RIGHTS RESIDENCY RE15
QUIREMENT FOR SPOUSES OF MILITARY
16 PERSONNEL.
17 (a) IN GENERAL.—Section 508 of the
18 Servicemembers Civil Relief Act (50 U.S.C. App. 568) is
19 amended in subsection (b) by inserting ‘‘or the spouse of
20 such servicemember’’ after ‘‘a servicemember in military
21 service’’.
22 (b) APPLICATION.—The amendment made by sub23
section (a) shall apply with respect to servicemembers in
24 military service (as defined in section 101 of such Act (50
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1 U.S.C. App. 511)) on or after the date of the enactment
2 of this Act.
Æ
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II111TH CONGRESS1ST SESSION S. 475To amend the Servicemembers Civil Relief Act to guarantee the equity ofspouses of military personnel with regard to matters of residency, andfor other purposes.IN THE SENATE OF THE UNITED STATESFEBRUARY 25, 2009Mr. BURR (for himself and Mrs. FEINSTEIN) introduced the following bill;which was read twice and referred to the Committee on Veterans’ AffairsA BILLTo amend the Servicemembers Civil Relief Act to guaranteethe equity of spouses of military personnel with regardto matters of residency, and for other purposes.1 Be it enacted by the Senate and House of Representa2tives of the United States of America in Congress assembled,3 SECTION 1. SHORT TITLE.4 This Act may be cited as the ‘‘Military Spouses Resi5dency Relief Act’’.VerDate Nov 24 2008 04:21 Feb 26, 2009 Jkt 079200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:BILLSS475.IS S475 jbell on PROD1PC69 with BILLS2•S 475 IS1 SEC. 2. GUARANTEE OF RESIDENCY FOR SPOUSES OF MILI2TARY PERSONNEL FOR VOTING PURPOSES.3 (a) IN GENERAL.—Section 705 of the4 Servicemembers Civil Relief Act (50 U.S.C. App. 595) is5 amended—6 (1) by striking ‘‘For’’ and inserting the fol7lowing:8 ‘‘(a) IN GENERAL.—For’’;9 (2) by adding at the end the following new sub10section:11 ‘‘(b) SPOUSES.—For the purposes of voting for any12 Federal office (as defined in section 301 of the Federal13 Election Campaign Act of 1971 (2 U.S.C. 431)) or a State14 or local office, a person who is absent from a State be15cause the person is accompanying the person’s spouse who16 is absent from that same State in compliance with military17 or naval orders shall not, solely by reason of that ab18sence—19 ‘‘(1) be deemed to have lost a residence or20 domicile in that State, without regard to whether or21 not the person intends to return to that State;22 ‘‘(2) be deemed to have acquired a residence or23 domicile in any other State; or24 ‘‘(3) be deemed to have become a resident in or25 a resident of any other State.’’; andVerDate Nov 24 2008 04:21 Feb 26, 2009 Jkt 079200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:BILLSS475.IS S475 jbell on PROD1PC69 with BILLS3•S 475 IS1 (3) in the section heading, by inserting ‘‘AND2 SPOUSES OF MILITARY PERSONNEL’’ before the3 period at the end.4 (b) CLERICAL AMENDMENT.—The table of contents5 in section 1(b) of such Act (50 U.S.C. App. 501) is6 amended by striking the item relating to section 705 and7 inserting the following new item:‘‘Sec. 705. Guarantee of residency for military personnel and spouses of militarypersonnel.’’.8 (c) APPLICATION.—Subsection (b) of section 705 of9 such Act (50 U.S.C. App. 595), as added by subsection10 (a) of this section, shall apply with respect to absences11 from States described in such subsection (b) on or after12 the date of the enactment of this Act, regardless of the13 date of the military or naval order concerned.14 SEC. 3. DETERMINATION FOR TAX PURPOSES OF RESI15DENCE OF SPOUSES OF MILITARY PER16SONNEL.17 (a) IN GENERAL.—Section 511 of the18 Servicemembers Civil Relief Act (50 U.S.C. App. 571) is19 amended—20 (1) in subsection (a)—21 (A) by striking ‘‘A servicemember’’ and in22serting the following:23 ‘‘(1) IN GENERAL.—A servicemember’’; and24 (B) by adding at the end the following:VerDate Nov 24 2008 04:21 Feb 26, 2009 Jkt 079200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:BILLSS475.IS S475 jbell on PROD1PC69 with BILLS4•S 475 IS1 ‘‘(2) SPOUSES.—A spouse of a servicemember2 shall neither lose nor acquire a residence or domicile3 for purposes of taxation with respect to the person,4 personal property, or income of the spouse by reason5 of being absent or present in any tax jurisdiction of6 the United States solely to be with the servicemem7ber in compliance with the servicemember’s military8 orders if the residence or domicile, as the case may9 be, is the same for the servicemember and the10 spouse.’’;11 (2) by redesignating subsections (c), (d), (e),12 and (f) as subsections (d), (e), (f), and (g), respec13tively;14 (3) by inserting after subsection (b) the fol15lowing new subsection:16 ‘‘(c) INCOME OF A MILITARY SPOUSE.—Income for17 services performed by the spouse of a servicemember shall18 not be deemed to be income for services performed or from19 sources within a tax jurisdiction of the United States if20 the spouse is not a resident or domiciliary of the jurisdic21tion in which the income is earned because the spouse is22 in the jurisdiction solely to be with the servicemember23 serving in compliance with military orders.’’; and24 (4) in subsection (d), as redesignated by para25graph (2)—VerDate Nov 24 2008 04:21 Feb 26, 2009 Jkt 079200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:BILLSS475.IS S475 jbell on PROD1PC69 with BILLS5•S 475 IS1 (A) in paragraph (1), by inserting ‘‘or the2 spouse of a servicemember’’ after ‘‘The personal3 property of a servicemember’’; and4 (B) in paragraph (2), by inserting ‘‘or the5 spouse’s’’ after ‘‘servicemember’s’’.6 (b) APPLICATION.—Subsections (a)(2) and (c) of sec7tion 511 of such Act (50 U.S.C. App. 571), as added by8 subsection (a) of this section, and the amendments made9 to such section 511 by subsection (a)(4) of this section,10 shall apply with respect to any return of State or local11 income tax filed for any taxable year beginning with the12 taxable year that includes the date of the enactment of13 this Act.14 SEC. 4. SUSPENSION OF LAND RIGHTS RESIDENCY RE15QUIREMENT FOR SPOUSES OF MILITARY16 PERSONNEL.17 (a) IN GENERAL.—Section 508 of the18 Servicemembers Civil Relief Act (50 U.S.C. App. 568) is19 amended in subsection (b) by inserting ‘‘or the spouse of20 such servicemember’’ after ‘‘a servicemember in military21 service’’.22 (b) APPLICATION.—The amendment made by sub23section (a) shall apply with respect to servicemembers in24 military service (as defined in section 101 of such Act (50VerDate Nov 24 2008 04:21 Feb 26, 2009 Jkt 079200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:BILLSS475.IS S475 jbell on PROD1PC69 with BILLS6•S 475 IS1 U.S.C. App. 511)) on or after the date of the enactment2 of this Act.ÆVerDate Nov 24 2008 04:21 Feb 26, 2009 Jkt 079200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6301 E:BILLSS475.IS S475 jbell on PROD1PC69 with BILLS

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