Tax Protections
Domicile (Legal Residence)
50 U.S.C. § 4001(a)
Definition
A person's permanent legal home for tax and voting purposes. Under SCRA, servicemembers do not lose their domicile solely because of military relocation, protecting them from taxation by the state where they are stationed.
Legal Reference
This term is defined in 50 U.S.C. § 4001(a) of the Servicemembers Civil Relief Act.