50 USC 4001 - Residence for tax purposes

U.S Code last checked for updates: Nov 22, 2024

§ 4001.

Residence for tax purposes

(a)

Residence or domicile

(1)

In general

(2)

Spouses

(3)

Election

For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following:

(A)

The residence or domicile of the servicemember.

(B)

The residence or domicile of the spouse.

(C)

The permanent duty station of the servicemember.

(b)

Military service compensation

(c)

Income of a military spouse

(d)

Personal property

(1)

Relief from personal property taxes

(2)

Exception for property within member’s domicile or residence

(3)

Exception for property used in trade or business

(4)

Relationship to law of State of domicile

(e)

Increase of tax liability

(f)

Federal Indian reservations

(g)

Definitions

For purposes of this section:

(1)

Personal property

(2)

Taxation

(3)

Tax jurisdiction

(Oct. 17, 1940, ch. 888, title V, § 511, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858; amended Pub. L. 111–97, § 3(a), Nov. 11, 2009, 123 Stat. 3008; Pub. L. 115–407, title III, § 302(a), Dec. 31, 2018, 132 Stat. 5373; Pub. L. 117–333, § 18, Jan. 5, 2023, 136 Stat. 6137.)

cite as: 50 USC 4001