Military Spouse Tax Act

Bill: 117-hr-4702
Sponsor: full_name: Rep. Cawthorn, Madison [R-NC-11]
Introduced: 2021-07-27
Policy area: Armed Forces and National Security
Subjects: Housing finance and home ownership

Military personnel and dependents

Tax treatment of families
Latest action: action_date: 2022-05-18
text: Subcommittee Hearings Held.

Summaries:
action_date: 2021-07-27
action_desc: Introduced in House
text: <p><strong>Military Spouse Tax Act</strong></p> <p>This bill provides that a spouse of a service member may retain their personal residence or domicile for purposes of taxation.</p> <p>The bill authorizes a service member and the spouse of the member to elect to use the following locations for purposes of taxation: </p> <ul> <li>the residence or domicile of the member, </li> <li>the residence or domicile of the spouse, or </li> <li>the permanent duty station of the member.</li> </ul>

tv_txt: I 117th CONGRESS 1st Session H. R. 4702 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.

1. Short title This Act may be cited as the Military Spouse Tax Act . 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. .