Tax Protections
Military Spouse Tax Protection
50 U.S.C. § 4001(c)
Definition
Under the Military Spouses Residency Relief Act (MSRRA), spouses of servicemembers may keep the same state of domicile as the servicemember for income tax purposes, even when living in a different state due to military orders.
Legal Reference
This term is defined in 50 U.S.C. § 4001(c) of the Servicemembers Civil Relief Act.