52 U.S.C. § 20309
The exercise of any right under this chapter shall not affect, for purposes of any Federal, State, or local tax, the residence or domicile of a person exercising such right.
(Pub. L. 99–410, title I, § 106, , 100 Stat. 927.)
Section was formerly classified to section 1973ff–5 of Title 42, The Public Health and Welfare, prior to editorial reclassification and renumbering as this section.