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

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to suspend, for purposes of determining exclusion of gain from the sale of a principal residence, the five-year determination period for: (1) members of the uniformed services or the Foreign Service serving on qualified extended duty (at least 50 miles from such residence or residing in Government quarters); or (2) an employee serving for more than 90 days on assignment abroad.…