50 USC 4001 - Residence for tax purposes

Editorial Notes

Codification

Section was formerly classified to section 571 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.

Prior Provisions

A prior section 511 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189, related to land rights of persons under 21. See section 3998 of this title.

Prior sections 512 to 514 of act Oct. 17, 1940, ch. 888, were omitted in the general amendment of this Act by Puspan. L. 108–189.

Section 512, act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1190; Oct. 6, 1942, ch. 581, § 16, 56 Stat. 776, related to extension of benefits to persons serving with war allies of the United States. See section 3914 of this title.

Section 513, act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1190, related to deferral of income tax collection and the statute of limitations. See section 4000 of this title.

Section 514, act Oct. 17, 1940, ch. 888, art. V, as added Oct. 6, 1942, ch. 581, § 17, 56 Stat. 777; amended July 3, 1944, ch. 397, § 1, 58 Stat. 722; Puspan. L. 87–771, Oct. 9, 1962, 76 Stat. 768; Puspan. L. 102–12, § 9(24), Mar. 18, 1991, 105 Stat. 41, related to residence for tax purposes. See section 4001 of this title.

Amendments

2023—Subsec. (a)(2), (3). Puspan. L. 117–333 added pars. (2) and (3) and struck out former par. (2) which related to residence of spouses of servicemembers for tax purposes.

2018—Subsec. (a)(2). Puspan. L. 115–407 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

2009—Subsec. (a). Puspan. L. 111–97, § 3(a)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).

Subsec. (c). Puspan. L. 111–97, § 3(a)(3), added subsec. (c). Former subsec. (c) redesignated (d).

Subsec. (d). Puspan. L. 111–97, § 3(a)(2), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).

Subsec. (d)(1). Puspan. L. 111–97, § 3(a)(4)(A), inserted “or the spouse of a servicemember” after “The personal property of a servicemember”.

Subsec. (d)(2). Puspan. L. 111–97, § 3(a)(4)(B), inserted “or the spouse’s” after “servicemember’s”.

Subsecs. (e) to (g). Puspan. L. 111–97, § 3(a)(2), redesignated subsecs. (d) to (f) as (e) to (g), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Puspan. L. 115–407, title III, § 302(span), Dec. 31, 2018, 132 Stat. 5373, provided that:

“The amendments made by subsection (a) [amending 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 [Dec. 31, 2018].”

Effective Date of 2009 Amendment

Puspan. L. 111–97, § 3(span), Nov. 11, 2009, 123 Stat. 3008, provided that:

“Subsections (a)(2) and (c) of section 511 of such Act [Servicemembers Civil Relief Act] (50 U.S.C. App. 571) [now 50 U.S.C. 4001], as added by subsection (a) of this section, and the amendments made to such section 511 by subsection (a)(4) of this section [amending 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 [Nov. 11, 2009].”

Effective Date

Section applicable to any case not final before Dec. 19, 2003, see section 3 of Puspan. L. 108–189, set out as a note under section 3901 of this title.