H.R. 4702House117th Congress (2021-2023)In Committee

Military Spouse Tax Act

Introduced July 27, 2021

AI-Generated Summary

Updated February 8, 2026 at 5:44 AM UTC

The Military Spouse Tax Act amends the Servicemembers Civil Relief Act to let spouses of service members choose their state of residence or domicile for filing state income taxes, preventing tax consequences from moves caused by military orders. It also permits the service member and spouse to select, for any taxable year, one of three options— the service member’s residence, the spouse’s residence, or the service member’s permanent duty station—as their tax domicile. The change primarily affects military families and state tax authorities.

Key Provisions

  • Spouses will not lose or gain a residence or domicile for tax purposes solely because they are with the service member under military orders.
  • For any taxable year, the service member and spouse may elect to use the service member’s residence, the spouse’s residence, or the service member’s permanent duty station as the basis for state income tax filing.

Legislative Activity

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3 earlier actions
HouseCommittee Latest Action

Subcommittee Hearings Held.

May 18, 2022

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HouseIntro Referral

Introduced in House

July 27, 2021

HouseIntro Referral

Referred to the House Committee on Veterans' Affairs.

July 27, 2021

HouseCommittee

Referred to the Subcommittee on Economic Opportunity.

September 9, 2021

HouseCommittee

Subcommittee Hearings Held.

May 18, 2022

Floor Debate

3 members

What members said about H.R. 4702 on the floor

2 Republicans1 Democrat
Mark Takano
Rep. Mark TakanoD-CA-41 · Sep 13, 2022

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 7939) to make permanent certain educational assistance benefits under the laws administered by the Secretary of Veterans Affairs in…

Mike Bost
Rep. Mike BostR-IL-12 · Sep 13, 2022

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in support of H.R. 7939, as amended, the Student Veteran Emergency Relief Act of 2022. This is a bipartisan bill led by…

Chip Roy
Rep. Chip RoyR-TX-21 · Sep 13, 2022

Mr. Speaker, I thank the chair and the ranking member for their leadership. Mr. Speaker, there are a number of bills here that pertain to the Committee on Veterans' Affairs' jurisdiction. I support a…

Bill Text

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Introduced in HouseIssued July 27, 2021

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.

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