---
kind: "section"
citation: "50 U.S.C. § 4000"
title: "50"
title_heading: "War and National Defense"
number: "4000"
heading: "Income taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/50/4000"
units:
  - "Chapter 50 — Servicemembers Civil Relief"
  - "Subchapter V — Taxes and Public Lands"
---

# §4000. Income taxes

- (a) **Deferral of tax—** Upon notice to the Internal Revenue Service or the tax authority of a [State](/usc/50/3911.md?p=6) or a political subdivision of a [State](/usc/50/3911.md?p=6), the collection of income tax on the income of a [servicemember](/usc/50/3911.md?p=1) falling due before or during [military service](/usc/50/3911.md?p=2) shall be deferred for a period not more than 180 days after termination of or release from [military service](/usc/50/3911.md?p=2), if a [servicemember](/usc/50/3911.md?p=1)’s ability to pay such income tax is materially affected by [military service](/usc/50/3911.md?p=2).
- (b) **Accrual of interest or penalty—** No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.
- (c) **Statute of limitations—** The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the [period of military service](/usc/50/3911.md?p=3) of the [servicemember](/usc/50/3911.md?p=1) and for an additional period of 270 days thereafter.
- (d) **Application limitation—** This section shall not apply to the tax imposed on employees by [section 3101 of title 26](/usc/26/3101.md).

## Source credit

(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)

## Notes

### Editorial Notes

### Codification

Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.

### Prior Provisions

A prior section 510 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Pub. L. 102–12, § 9(23), Mar. 18, 1991, 105 Stat. 41, related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title.