RIB 10-005: Military Spouses Residency Relief Act

The Louisiana Department of Revenue (LDR) has issued Revenue Information Bulletin 10-005, which discusses the Military Spouses Residency Relief Act.  The Act amends the Servicemembers Civil Relief Act.  It was signed into law on November 11, 2009.  The Act is effective for tax years beginning 2009 and is not retroactive.

 The Act, among other things, prohibits a servicemember’s spouse from losing or acquiring a residence or domicile for purposes of income taxation because 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. The Act applies to spouses of servicemembers serving in most branches of the military, including the Coast Guard. However, it does not apply to spouses of the National Guard because members of the National Guard live and serve in their state of domicile.

Click here to read the full text of RIB 10-005.