The Local Tax Enabling Act exempts active duty service members who are residents of the state from paying taxes on income earned for their military service while on active duty either inside of or outside of Pennsylvania. These exemptions, however, do not apply to non-military spouses who reside with active duty service members when they are deployed outside of the state. Non-military spouses often face various hardships while supporting the needs of their active military duty spouse, yet they are not supported under the same laws.
 
To further provide for our military families, my legislation would exempt non-military spouses from local income taxes provided they reside with an active duty service member outside the Commonwealth.
 
Please join me in cosponsoring this legislation that will honor our active duty military service members and their spouses for the sacrifices they make in service to our nation.

Statutes/Laws affected:
Printer's No. 0154: P.L.1257, No.511