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Tax Relief for Military Spouses: Choose Your Tax Residence

This act allows military spouses to choose where they pay state income taxes. They can select the servicemember's home state, their own home state, or the servicemember's permanent duty station. This helps prevent double taxation and simplifies tax filings for families who frequently relocate due to military orders.
Key points
Military spouses will not lose or gain a tax residence simply by moving to be with a servicemember due to military orders.
Military spouses can elect to use the servicemember's residence, their own residence, or the servicemember's permanent duty station for state tax purposes.
This change aims to simplify tax filings and reduce financial burdens for military families who frequently relocate.
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Additional Information
Print number: 117_HR_4702
Sponsor: Rep. Cawthorn, Madison [R-NC-11]
Process start date: 2021-07-27
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Military Spouse Tax Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_4702.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-07-27.

What are the main provisions?

Key points include:

  • Military spouses will not lose or gain a tax residence simply by moving to be with a servicemember due to military orders.
  • Military spouses can elect to use the servicemember's residence, their own residence, or the servicemember's permanent duty station for state tax purposes.
  • This change aims to simplify tax filings and reduce financial burdens for military families who frequently relocate.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Cawthorn, Madison [R-NC-11].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Economic Opportunity.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Family Benefits