Military Spouse Tax Act 2021-07-27 Introduced in House Military Spouse Tax Act

This bill provides that a spouse of a service member may retain their personal residence or domicile for purposes of taxation.

The bill authorizes a service member and the spouse of the member to elect to use the following locations for purposes of taxation:

  • the residence or domicile of the member,
  • the residence or domicile of the spouse, or
  • the permanent duty station of the member.
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