((a)) ** .—** A military power of attorney—

((1)) is exempt from any requirement of form, substance, formality, or recording that is provided for powers of attorney under the laws of a State; and

((2)) shall be given the same legal effect as a power of attorney prepared and executed in accordance with the laws of the State concerned.

((b)) ** .—** For purposes of this section, a military power of attorney is any general or special power of attorney that is notarized in accordance with or other applicable State or Federal law.

((c)) ** .—**

((1)) Under regulations prescribed by the Secretary concerned, each military power of attorney shall contain a statement that sets forth the provisions of subsection (a).

((2)) Paragraph (1) shall not be construed to make inapplicable the provisions of subsection (a) to a military power of attorney that does not include a statement described in that paragraph.

((d)) ** .—** In this section, the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and a possession of the United States.