This bill would allow the spouse of a member of the Armed Forces to choose to use the same residence as the servicemember for the purposes of taxation and voting, regardless of when the marriage occurred. It extends protections granted to servicemembers to their spouses as well by eliminating a loophole that excludes spouses who had a different state of residency at the time of their marriage.
Since the passage of the Servicemember Civil Relief Act (SCRA) in 1942, Congress has given active duty servicemembers the ability to maintain their state of residency for tax and voting purposes even if they’re residing elsewhere because of their service. This saves servicemembers from having to legally reestablish a place of residence for tax purposes after each time they’re transferred.
Currently, this protection covers spouses as well as servicemembers, but only if the couple were residents of the state when the servicemember established residency. So in practice, under current law a spouse who married a servicemember after they had established residency would have to change their residency for tax purposes every time they move.