|Our active duty military service members deserve our full support as they are deployed outside of Pennsylvania in other states or overseas, or when serving at home. With that said, often overlooked is the unsung hero that is the non-military spouse, who typically faces various hardships while serving and supporting the needs of his or her active military duty spouse. For instance, non-military spouses who live with their active duty spouses are often faced with trying to piece together a career with repeated interruptions in their employment that may occur as their active military spouse is re-deployed to other locations.
The Tax Reform Code provides that active duty service members who are residents of Pennsylvania are exempt from paying earned income taxes on income earned for their military service while on active duty outside of Pennsylvania. Additionally, under the Local Tax Enabling Act, active duty service members are exempt from paying local earned income taxes for active duty service pay, regardless of whether the active duty service occurs outside or inside of Pennsylvania. However, these exemptions do not apply to the non-military spouse who is living with their active duty service member spouse while he or she is deployed outside of Pennsylvania. These bills would correct disparities in our state laws.
Please join me in honoring our active duty military service members and their spouses for the sacrifices they make each day in service to our nation.