[Congressional Record Volume 164, Number 138 (Monday, August 20, 2018)]
[Senate]
[Page S5729]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3780. Ms. KLOBUCHAR submitted an amendment intended to be proposed
by her to the bill H.R. 6157, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2019, and for other
purposes; which was ordered to lie on the table; as follows:
At the appropriate place in division A, 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.
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