“ SPOUSES.—A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember’s military orders if the residence or domicile, as the case may be, is the same for the servicemember and the spouse. ”

“ Application.— 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. ”