Uniformed Services Tax Equity Act

Uniformed Services Tax Equity Act - Amends the Internal Revenue Code to declare that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty (in excess of 90 days or for an indefinite period) in determining the exclusion of gain from the sale of such residence, but only if the taxpayer owned and used the property as a principal residence for any period before such extended duty.