[111th Congress Public Law 97]
[From the U.S. Government Printing Office]



[[Page 123 STAT. 3007]]

Public Law 111-97
111th Congress

                                 An Act


 
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. <<NOTE: Nov. 11, 2009 -  [S. 475]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Military 
Spouses Residency Relief Act. 50 USC app. 501 note.>> 
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Spouses Residency Relief 
Act''.
SEC. 2. GUARANTEE OF RESIDENCY FOR SPOUSES OF MILITARY PERSONNEL 
                    FOR VOTING PURPOSES.

    (a) In General.--Section 705 of the Servicemembers Civil Relief Act 
(50 U.S.C. App. 595) is amended--
            (1) by striking ``For'' and inserting the following:

    ``(a) In General.--For'';
            (2) by adding at the end the following new subsection:

    ``(b) Spouses.--For the purposes of voting for any Federal office 
(as defined in section 301 of the Federal Election Campaign Act of 1971 
(2 U.S.C. 431)) or a State or local office, 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--
            ``(1) 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;
            ``(2) be deemed to have acquired a residence or domicile in 
        any other State; or
            ``(3) be deemed to have become a resident in or a resident 
        of any other State.''; and
            (3) in the section heading, by inserting ``and spouses of 
        military personnel'' before the period at the end.

    (b) Clerical Amendment.--The table of contents in section 1(b) of 
such Act (50 U.S.C. App. 501) is amended by striking the item relating 
to section 705 and inserting the following new item:

``Sec. 705. Guarantee of residency for military personnel and spouses of 
           military personnel.''.

    (c) <<NOTE: 50 USC app. 595 note.>>  Application.--Subsection (b) of 
section 705 of such Act (50 U.S.C. App. 595), as added by subsection (a) 
of this section, shall apply with respect to absences from States 
described in such subsection (b) on or after the date of the enactment 
of this Act, regardless of the date of the military or naval order 
concerned.

[[Page 123 STAT. 3008]]

SEC. 3. DETERMINATION FOR TAX PURPOSES OF RESIDENCE OF SPOUSES OF 
                    MILITARY PERSONNEL.

    (a) In General.--Section 511 of the Servicemembers Civil Relief Act 
(50 U.S.C. App. 571) is amended--
            (1) in subsection (a)--
                    (A) by striking ``A servicemember'' and inserting 
                the following:
            ``(1) In general.--A servicemember''; and
                    (B) by adding at the end the following:
            ``(2) Spouses.--A spouse of a servicemember shall neither 
        lose nor acquire a residence or domicile for purposes of 
        taxation with respect to the person, personal property, or 
        income of the spouse by reason of being absent or present in any 
        tax jurisdiction of the United States solely to be with the 
        servicemember 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 
        subsection:

    ``(c) Income of a Military Spouse.--Income for services performed 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 ``The personal property of a 
                servicemember''; and
                    (B) in paragraph (2), by inserting ``or the 
                spouse's'' after ``servicemember's''.

    (b) <<NOTE: 50 USC app. 571 note.>>  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 subsection (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 RIGHTS RESIDENCY REQUIREMENT FOR 
                    SPOUSES OF MILITARY PERSONNEL.

    (a) In General.--Section 508 of the Servicemembers Civil Relief Act 
(50 U.S.C. App. 568) is amended in subsection (b) by inserting ``or the 
spouse of such servicemember'' after ``a servicemember in military 
service''.
    (b) <<NOTE: 50 USC app. 568 note.>>  Application.--The amendment 
made by subsection (a) shall apply with respect to servicemembers in 
military service (as defined

[[Page 123 STAT. 3009]]

in section 101 of such Act (50 U.S.C. App. 511)) on or after the date of 
the enactment of this Act.

    Approved November 11, 2009.

LEGISLATIVE HISTORY--S. 475:
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SENATE REPORTS: No. 111-46 (Comm. on Veterans' Affairs).
CONGRESSIONAL RECORD, Vol. 155 (2009):
            Aug. 4, considered and passed Senate.
            Nov. 2, considered and passed House.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2009):
            Nov. 11, Presidential statement.

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