[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4702 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 4702

  To amend the Servicemembers Civil Relief Act to provide spouses of 
servicemembers an option to elect their home residence or domicile for 
           filing State income taxes, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 27, 2021

Mr. Cawthorn (for himself, Mrs. Radewagen, Mr. Mann, Mrs. Miller-Meeks, 
and Mr. Banks) introduced the following bill; which was referred to the 
                     Committee on Veterans' Affairs

_______________________________________________________________________

                                 A BILL


 
  To amend the Servicemembers Civil Relief Act to provide spouses of 
servicemembers an option to elect their home residence or domicile for 
           filing State income taxes, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Spouse Tax Act''.

SEC. 2. RESIDENCE FOR TAX PURPOSES.

    Section 511(a) of the Servicemembers Civil Relief Act (50 U.S.C. 
4001(a)) is amended by striking paragraph (2) and inserting the 
following:
            ``(2) Spouses.--A spouse of a servicemember shall neither 
        lose nor acquire a residence or domicile for purposes of 
        taxation with respect to the person, personal property, or 
        income of the spouse by reason of being absent or present in 
        any tax jurisdiction of the United States solely to be with the 
        servicemember in compliance with the servicemember's military 
        orders.
            ``(3) Election.--For any taxable year of the marriage, a 
        servicemember and the spouse of such servicemember may elect to 
        use for purposes of taxation, regardless of the date on which 
        the marriage of the servicemember and the spouse occurred, any 
        of the following:
                    ``(A) The residence or domicile of the 
                servicemember.
                    ``(B) The residence or domicile of the spouse.
                    ``(C) The permanent duty station of the 
                servicemember.''.
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