Military Spouses Residency Relief Act


 * Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

{{SECTION|SEC. 1.|SECTION 1}}. SHORT TITLE.

 * This Act may be cited as the ``Military Spouses Residency Relief Act´´.

{{SECTION|SEC. 2.|SEC. 2}}. GUARANTEE OF RESIDENCY FOR SPOUSES OF MILITARY PERSONNEL FOR VOTING PURPOSES.

 * (a) .—


 * 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) .—For´´;


 * (2) by adding at the end the following new subsection:


 * (3) in the section heading, by inserting “and spouses of military personnel” before the period at the end.


 * (b) .—


 * 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) .—


 * 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.

{{SECTION|SEC. 3.|SEC. 3}}. DETERMINATION FOR TAX PURPOSES OF RESIDENCE OF SPOUSES OF MILITARY PERSONNEL.

 * (a) .—


 * 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) 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:


 * (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) .—


 * 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.

{{SECTION|SEC. 4.|SEC. 4}}. SUSPENSION OF LAND RIGHTS RESIDENCY REQUIREMENT FOR SPOUSES OF MILITARY PERSONNEL.

 * (a) .—


 * 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) .—


 * The amendment made by subsection (a) shall apply with respect to servicemembers in military service (as defined 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

 * SENATE REPORTS:
 * (Comm. on Veterans' Affairs)
 * CONGRESSIONAL RECORD, Vol. 155 (2009):
 * Aug. 4, considered and passed Senate.
 * Nov. 2, considered and passed House.
 * Nov. 2, considered and passed House.