Details of Public Law 117-333, section 18 , Veterans Auto and Education Improvement Act of 2022

The provision amends 50 U.S.C. section 4001 to provide that for purposes of tax residency, the spouse of a servicemember would not lose or acquire a residence or domicile with respect to the spouse being absent or present in any U.S. tax jurisdiction when the spouse has joined the servicemember in compliance with the servicemember’s military orders regardless of whether the residence or domicile is the same for the servicemember and the spouse.

In addition, for any taxable year of the marriage, a servicemember and their spouse may elect to use for purposes of taxation regardless of the date on which their marriage occurred, any of the following:

The residence or domicile of the servicemember.

The residence or domicile of the spouse.

The permanent duty station of the servicemember.