TAX HOME OF CERTAIN CITIZENS OR RESIDENTS OF THE UNITED STATES LIVING ABROAD.

SEC. 41116. TAX HOME OF CERTAIN CITIZENS OR RESIDENTS OF THE UNITED STATES LIVING ABROAD. (a) In General Paragraph (3) of section 911(d) is amended by inserting before the period at the end of the second sentence the following: “, unless such individual is serving in an area designated by the President of the United States by Executive order as a combat zone for purposes of section 112 in support of the Armed Forces of the United States”. (b) [26 U.S.C. 911 note] Effective Date The amendment made by this section shall apply to taxable years beginning after December 31, 2017.