Military Spouses Residency Relief Act (MSRRA): Use Caution and Read Carefully

摘要

On 11 November 2009, President Obama signed the Military Spouses Residency Relief Act (MSRRA) into law.1 The MSRRA amends the Servicemembers Civil Relief Act (SCRA)2 to provide some military spouses the ability to regain a "lost" domicile for tax purposes. As in everything, the devil is in the details.rnMuch of the news coverage about the MSRRA is misleading. This law does not simply permit a Soldier's spouse to "pick" or "choose" a legal domicile in any state-say, for example, one that does not have income tax.