Printer-friendly versionMilitary Spouses Residency Relief Act
Last year, Congress enacted P.L. 111-97, the Military Spouses Residency Relief Act, which provides military spouses essentially identical rights as servicemembers on the issue of domicile. What this means is that 50 U.S. Code App. §571 was amended so that for purposes of taxation, a military spouse with the same state of residence as the servicemember cannot be taxed by the state where they reside pursuant to military orders, and 50 U.S. Code App. §595 was amended so the military spouse does not lose his/her state of residence for voting purposes when moving with the servicemember pursuant to military orders. (Note that it takes the U.S. Code a while to catch up with public laws, so refer to the public law text until the changes are reflected in the Code).
