; and (2) by adding at the end the following new paragraph: (3) Permanent change of station The term permanent change of station includes separation or retirement from military service. . 563. Clarification of requirements for residence and domicile tax relief under the Servicemembers Civil Relief Act (a) In general Section 511 of the Servicemembers Civil Relief Act ( 50 U.S.C. 4001 ) is amended by adding at the end the following new subsection: (h) Determination of servicemember’s tax jurisdiction For purposes of this section, the State or political subdivision where a servicemember is serving in compliance with military orders includes any State or political subdivision within 150 miles of the servicemember’s assigned duty location. . (b) Applicability The amendment made by subsection (a) shall apply with respect to a State or local income tax return filed for any taxable year beginning on or after January 1, 2016. 564. Determination of residence or domicile for tax purposes of spouses of military personnel Section 511(a)(2) of the Servicemembers Civil Relief Act ( 50 U.S.C. 4001(a)(2) ) is amended by striking if the residence or domicile, as the case may be, is the same for the servicemember and the spouse . 565. Extension of protections for servicemembers against default judgments (a) Clarification of affidavit requirement Paragraph (1) of section 201(b) of the Servicemember Civil Relief Act ( 50 U.S.C. 3931(b) ) is amended— (1) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively; (2) in the matter preceding clause (i), as redesignated by paragraph (1)— (A) by striking the court, before entering judgment for the plaintiff, shall require the plaintiff to and inserting the plaintiff, when seeking a default judgment, shall ; and (B) by inserting (A) before In any action