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New Tax Law Regarding Spouse Legal Residence/Domicile |
Senate Bill 475 was signed by the President on Veterans Day, 11 November 2009. This law, Public Law 111-97, is known as the “Military Spouses Residency Relief Act,” and amends the Servicemembers Civil Relief Act enabling some military spouses to regain a ‘lost’ domicile for tax purposes.
Officers of the Commissioned Corps of the U.S. Public Health Service are encouraged to access the U.S. Navy’s Judge Advocate General’s Web site titled “Legal Assistance Practice Advisory” dated 17 November 2009 at
http://www.jag.navy.mil/organization/documents/tax/LAPA_17-09.pdf for information regarding this new tax law.
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