S. 475 would amend the Servicemembers Civil Relief Act to prohibit, for purposes of voting for a federal, State, or local office, deeming a person to have lost a residence in a State, acquired a residence in any other State, or become a resident in or of any other State solely because the person is accompanying a spouse who is absent from the State in compliance with military or naval orders.

The bill would prohibit a servicemember's spouse from either losing or acquiring residence for purposes of taxation because of being absent or present in any U.S. tax jurisdiction solely to be with the servicemember in compliance with the servicemember's military orders if the residence is the same for the servicemember and the spouse. The bill would prohibit a spouse's income from being considered income earned in a tax jurisdiction if the spouse is not a resident of such jurisdiction when the spouse is in that jurisdiction solely to be with a servicemember serving under military orders.

Finally, the bill suspends land rights residency requirements for spouses accompanying servicemembers serving under military orders.