[Congressional Record Volume 164, Number 93 (Wednesday, June 6, 2018)]
[Senate]
[Page S3261]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2364. Ms. KLOBUCHAR (for herself, Mr. Cornyn, Mr. Manchin, Mr. 
Kaine, and Mr. Kennedy) submitted an amendment intended to be proposed 
to amendment SA 2282 submitted by Mr. Inhofe (for himself and Mr. 
McCain) and intended to be proposed to the bill H.R. 5515, to authorize 
appropriations for fiscal year 2019 for military activities of the 
Department of Defense, for military construction, and for defense 
activities of the Department of Energy, to prescribe military personnel 
strengths for such fiscal year, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the appropriate place in title X, insert the following:

     SEC. ___. RESIDENCE OF SPOUSES OF SERVICEMEMBERS FOR TAX 
                   PURPOSES.

       (a) Residence for Tax Purposes.--Section 511(a)(2) of the 
     Servicemembers Civil Relief Act (50 U.S.C. 4001(a)(2)) is 
     amended by adding at the end the following new sentence: 
     ``The spouse of a servicemember may elect to use the same 
     residence for purposes of taxation as the servicemember 
     regardless of the date on which the marriage of the spouse 
     and the servicemember occurred.''.
       (b) Applicability.--The amendment made by subsection (a) 
     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. ___. RESIDENCE OF SPOUSES OF SERVICEMEMBERS FOR VOTING.

       (a) In General.--Section 705(b) of the Servicemembers Civil 
     Relief Act (50 U.S.C. 4025(b)) is amended--
       (1) by striking ``State or local office'' and all that 
     follows through the period at the end of paragraph (3) and 
     inserting ``State or local office--''; and
       (2) by adding at the end the following new paragraphs:
       ``(1) a person who is absent from a State because the 
     person is accompanying the person's spouse who is absent from 
     that same State in compliance with military or naval orders 
     shall not, solely by reason of that absence--
       ``(A) be deemed to have lost a residence or domicile in 
     that State, without regard to whether or not the person 
     intends to return to that State;
       ``(B) be deemed to have acquired a residence or domicile in 
     any other State; or
       ``(C) be deemed to have become a resident in or a resident 
     of any other State; and
       ``(2) the spouse of a servicemember may elect to use the 
     same residence as the servicemember regardless of the date on 
     which the marriage of the spouse and the servicemember 
     occurred.''.
       (b) Effective Date.--The amendments made by subsection (a) 
     shall take effect on the date that is 90 days after the date 
     of the enactment of this Act.
                                 ______