ALCOAST 054/19 - FEB 2019 NEW LAW THAT AFFECTS SERVICEMEMBER SPOUSES

R 211002 FEB 19
FM COMDT COGARD WASHINGTON DC//CG-094//
TO ALCOAST
UNCLAS //N05862//
ALCOAST 054/19
COMDTNOTE 5862
SUBJ:  NEW LAW THAT AFFECTS SERVICEMEMBER SPOUSES
1. On 31 December 2018, the President signed The Veterans Benefits and
Transition Act of 2018 (VBTA), Pub. L. No. 115-407
https://www.congress.gov/bill/115th-congress/senate-bill/2248/text. This statute
contains four amendments to the Servicemembers Civil Relief Act (SCRA), one of which
offers spouses of servicemembers the option of electing to use the same residence as
the servicemember for purposes of taxation under certain circumstances. 
2. The change applies to any State or local income tax return filed beginning with
the taxable year the law was enacted (2018). Spouses may be eligible to file a
non-resident tax return and recoup State and local taxes paid last year. 
3. Tax issues can be complex. Questions about this or other changes in the law
may be addressed to a Coast Guard legal assistance attorney. Contact
information is located at:
https://www.uscg.mil/Resources/Legal/LMA/Legal_Assistance/Find-A-Legal-
Assistance-Lawyer/.
4. RADM Steven Andersen, Judge Advocate General, sends.
5. Internet release is authorized.