Military Spouse Residency Relief Act (Public Law 111-97)
This law, signed on November 11, 2009, gives tax relief to nonmilitary spouses who move to a state (that is not their home state) to live with their spouse who is stationed there. They cannot be taxed by that state for services performed there. Starting in 2009, a nonresident spouse of a member of the military will no longer include their qualifying income in the Oregon column of Form 40N.