,,ii  #aae? ,,congress  #b;d ,session   
,s4 #beda  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ac1 #bjah,ms4    
,klobu*> 7= h]self1 ,mr4 ,cornyn1 ,mr4  
,k5n$y1 ,mr4 ,man*91 & ,mr4 ,ka9e7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,vet]ans' ,affairs  ,a ,,bill  ,to am5d 
! ,s]vicememb]s ,civil ,relief ,act to  
au?orize sp\ses ( s]vicememb]s to elect 
to use ! same resid5ces z !             
s]vicememb]s1 & = o!r purposes4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,support ,our ,milit>y ,sp\ses ,act4    
#b4 ,resid5ce ( sp\ses ( s]vicememb]s = 
tax purposes  7a7 ,resid5ce = tax       
purposes ,section #eaa7;a77#b7 ( !      
,s]vicememb]s ,civil ,relief ,act 7#ej  
,u4,s4,c4 #djja7;a77#b77 is am5d$ by    
add+ at ! end ! foll[+ new s5t5ce3 ,!   
sp\se ( a s]vicememb] may elect to use !
 same resid5ce = purposes ( taxation z !
 s]vicememb] reg>dless ( ! date on :i* !
 m>riage ( ! sp\se & ! s]vicememb]      
occurr$44  7b7 ,applicability ,! am5dm5t

 made by subsection 7a7 %all apply )    
respect to any return ( ,/ate or local  
income tax fil$ = any taxable ye> beg9n+
 ) ! taxable ye> t includes ! date ( !  
enactm5t ( ?is ,act4  #c4 ,resid5ce (   
sp\ses ( s]vicememb]s = vot+  7a7 ,9    
g5]al ,section #gje7;b7 ( !             
,s]vicememb]s ,civil ,relief ,act 7#ej  
,u4,s4,c4 #djbe7;b77 is am5d$-- 7#a7 by 
/rik+ ,/ate or local (fice & all t      
foll[s ?r\gh ! p]iod at ! end ( p>agraph
 7#c7 & ins]t+ ,/ate or local (fice--2 &
  7#b7 by add+ at ! end ! foll[+ new    
p>agraphs3  7#a7 a p]son :o is abs5t f a
 ,/ate because ! p]son is accompany+ !  
p]son's sp\se :o is abs5t f t same ,/ate
 9 compliance ) milit>y or naval ord]s  
%all n1 solely by reason ( t abs5ce--   
7,a7 be deem$ to h lo/ a resid5ce or    
domicile 9 t ,/ate1 )\t reg>d to :e!r or
 n ! p]son int5ds to return to t ,/ate2 
7,b7 be deem$ to h acquir$ a resid5ce or
 domicile 9 any o!r ,/ate2 or  7,c7 be  
deem$ to h become a resid5t 9 or a      
resid5t ( any o!r ,/ate2 &  7#b7 ! sp\se

 ( a s]vicememb] may elect to use ! same
 resid5ce z ! s]vicememb] reg>dless ( ! 
date on :i* ! m>riage ( ! sp\se & !     
s]vicememb] occurr$4  4  7b7 ,effective 
date ,! am5dm5ts made by subsection 7a7 
%all take effect on ! date t is #ij days
 aft] ! date ( ! enactm5t ( ?is ,act4