extended duty

(9) Uniformed services, Foreign Service, and intelligence community (A) In general At the election of an individual with respect to a property, the running of the 5-year period described in subsections (a) and (c)(1)(B) and paragraph (7) of this subsection with respect to such property shall be suspended during any period that such individual or such individual’s spouse is serving on qualified official extended duty— (i) as a member of the uniformed services, (ii) as a member of the Foreign Service of the United States, or (iii) as an employee of the intelligence community. (B) Maximum period of suspension The 5-year period described in subsection (a) shall not be extended more than 10 years by reason of subparagraph (A). (C) Qualified official extended duty For purposes of this paragraph— (i) In general The term “qualified official extended duty” means any extended duty while serving at a duty station which is at least 50 miles from such property or while residing under Government orders in Government quarters. (ii) Uniformed services The term “uniformed services” has the meaning given such term by section 101(a)(5) of title 10 , United States Code, as in effect on the date of the enactment of this paragraph. (iii) Foreign Service of the United States The term “member of the Foreign Service of the United States” has the meaning given the term “member of the Service” by paragraph (1), (2), (3), (4), or (5) of section 103 of the Foreign Service Act of 1980, as in effect on the date of the enactment of this paragraph. (iv) Employee of intelligence community The term “employee of the intelligence community” means an employee (as defined by section 2105 of title 5 , United States Code) of— (I) the Office of the Director of National Intelligence, (II) the Central Intelligence Agency, (III) the National Security Agency, (IV) the Defense Intelligence Agency, (V) the National Geospatial-Intelligence Agency, (VI) the National Reconnaissance Office, (VII) any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs, (VIII) any of the intelligence elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of Treasury, the Department of Energy, and the Coast Guard, (IX) the Bureau of Intelligence and Research of the Department of State, or (X) any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information. (v) Extended duty The term “extended duty” means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period. (D) Special rules relating to election (i) Election limited to 1 property at a time An election under subparagraph (A) with respect to any property may not be made if such an election is in effect with respect to any other property. (ii) Revocation of election An election under subparagraph (A) may be revoked at any time.


26 USC § 121(d)(9)

Scoping language

For purposes of this paragraph
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