For years, service members have been exempted by law from paying state income taxes in states other than their home of residence. As of Nov. 11, military spouses now have the same protection. But there are limits to the new Military Spouses Residency Relief Act. For instance, military spouses cannot select another state of residence simply to avoid taxes in the state where they live. As with service members under existing laws, spouses must demonstrate a physical presence and intent to make a state their permanent home.
