50 U.S.C. § 4000 — Income taxes

Page 1012 TITLE 50—WAR AND NATIONAL DEFENSE § 3999 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Pub. L. 111–97, § 4(b), Nov. 11, 2009, 123 Stat. 3008, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply with respect to servicemembers in military service (as defined in sec- tion 101 of such Act (50 U.S.C. App. 511) [now 50 U.S.C. 3911]) on or after 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 Pub. L. 108–189, set out as a note under section 3901 of this title. § 3999. Regulations The Secretary of the Interior may issue regu- lations necessary to carry out this subchapter (other than sections 3991, 4000, and 4001 of this title). (Oct. 17, 1940, ch. 888, title V, § 509, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.) Editorial Notes CODIFICATION Section was formerly classified to section 569 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 509 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Oct. 6, 1942, ch. 581, § 15, 56 Stat. 776, re- lated to distribution of information concerning benefits of tax and public lands provisions and forms, prior to the general amendment of this Act by Pub. L. 108–189. See section 3997 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 4000. Income taxes (a) Deferral of tax Upon notice to the Internal Revenue Service or the tax authority of a State or a political subdivision of a State, the collection of income tax on the income of a servicemember falling due before or during military service shall be de- ferred for a period not more than 180 days after termination of or release from military service, if a servicemember’s ability to pay such income tax is materially affected by military service. (b) Accrual of interest or penalty No interest or penalty shall accrue for the pe- riod of deferment by reason of nonpayment on any amount of tax deferred under this section. (c) Statute of limitations The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of 270 days thereafter. (d) Application limitation This section shall not apply to the tax im- posed on employees by section 3101 of title 26. (Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.) Editorial Notes CODIFICATION Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 510 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Pub. L. 102–12, § 9(23), Mar. 18, 1991, 105 Stat. 41, related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 4001. Residence for tax purposes (a) Residence or domicile (1) In general A servicemember shall neither lose nor ac- quire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the servicemember by reason of being absent or present in any tax jurisdiction of the United States solely in compliance with military orders. (2) Spouses A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the per- son, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States sole- ly to be with the servicemember in compliance with the servicemember’s military orders. (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 Compensation of a servicemember for military service shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the servicemember is not a resident or domiciliary of the jurisdiction in which the servicemember is serving in compliance with military orders. (c) Income of a military spouse Income for services performed by the spouse of a servicemember shall not be deemed to be in- come for services performed or from sources within a tax jurisdiction of the United States if