To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service in determining the exclusion of gain from the sale of a principal residence.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to exclusion of gain from the sale of a principal residence, to suspend the five-year ownership and use requirement during the time that a member (or spouse) of the uniformed services or Foreign Service is on qualified official extended duty (as defined by this Act).…