Joint Base Myer-Henderson Hall Client Legal Services

MILITARY SPOUSE LIENSING RELIEF ACT (MSLRA)
What is the Military Spouse Licensing Relief Act (MSLRA)?
In January 2023, Congress added a new provision to the Servicemember Civil Relief Act (SCRA) that helps military spouses use their professional licenses and certifications in some circumstances when they relocate pursuant to military orders. While many licenses are covered, licenses to practice law are excluded from the MSLRA.
Why did Congress enact the MSLRA?
Servicemembers make great sacrifices to protect our nation and our democracy. Their spouses contribute to this mission by enduring frequent moves, childcare challenges, and interruptions to their employment. Military spouses should not have to forgo professional careers or lose household income every time they move pursuant to Permanent Change of Station (PCS) orders. The MSLRA is meant to minimize the negative impact of PCS moves on military families and military spouses’ careers.
How does the MSLRA affect interstate licensure compacts?
Some states allow licensed professionals to work in other compact-member states without obtaining a new license. The MSLRA applies if (1) a military spouse’s license is not covered by interstate compact; or (2) the military spouse’s license was issued by a state that is covered by an interstate compact but the state to which they are PCSing is not covered by the same compact.
What states have interstate licensure compacts?
Visit the following websites to see which states have interstate licensure compacts: Military OneSource or Department of Labor CareerOneStop.
How can a military spouse assert their rights under the MSLRA?
According to 50 U.S.C. §4025a (2023), a military spouse must, “(1) provide a copy of the military orders to the licensing authority in the new jurisdiction; (2) remain in good standing with the licensing authority that issued the license; and (3) submit to the authority of the licensing authority in the new jurisdiction for the purposes of standards of practice, discipline, and fulfillment of any continuing education requirements.” If the military spouse meets these criteria, their license will be valid for the duration of the military orders.
What happens if a state licensing board refuses to follow the law?
Congress gave the Attorney General authority to enforce all provisions of the SCRA. The Department of Justice’s Civil Rights Division is authorized to file lawsuits in federal district court against state licensing boards that violate the MSLRA. If a military spouse is working with a state licensing board they believe is not following the law, they should contact their Legal Assistance Office and schedule an appointment with a Client Services Attorney.

On December 23, 2024, the Servicemember Quality of Life Improvement and National Defense Authorization Act for FY 2025 (H.R. 5009) became law, with Section 705A amending a provision of the Servicemember Civil Relief Act (SCRA). The recently added, “Portability of Professional Licenses of Servicemembers and their Spouses” section (50 U.S.C. § 4025a) was completely revised. Under this newly revised provision, servicemembers and their spouses can use their “covered licenses” when they relocate due to military orders if they submit to the State an application, which includes the following:

(1) Proof of military orders;
(2) If the applicant is the spouse of a servicemember, a copy of the marriage certificate;
(3) A notarized affidavit affirming, under the penalty of law, that—
a. the applicant is the person described and identified in the application;
b. all statements made in the application are true and correct and complete;
c. the applicant has read and understands the requirements to receive a license, and the scope of practice, of the State of the licensing authority;
d. the applicant certifies that the applicant meets and shall comply with requirements to receive a license and the scope of practice of the State of the licensing authority; and
e. the applicant is in good standing in all States in which the applicant holds or has held a license

The servicemember’s or their spouse’s covered license “shall be considered valid for the scope of practice in the State of the new residence” if these application criteria are met, however, there are some caveats, such as the subject license being covered under an applicable “interstate licensure compact.”

A “covered license” is a professional license that:
• Is in good standing with the licensing authority that issued such license;
• Has not been revoked or had discipline imposed by any State;
• Does not have an investigation related to unprofessional conduct pending in any State relating to it; and
• Has not been voluntarily surrendered while under investigation for unprofessional conduct in any State.

A “license” means any license, certificate, or other evidence of qualification that an individual is required to obtain before the individual may engage in, or represent himself or herself to be a member of, a particular profession.

Significant Changes:
• No exclusion for licenses to practice law. Law licenses are now portable!
• No requirement for license to have been actively used.
• Definition of “State” includes U.S. commonwealths, territories, possessions, and D.C. See 50 U.S.C. § 3911.
• “Military orders” include a letter/verification from a commanding officer. See 50 U.S.C. § 3955.
• Licensing authority may conduct background checks.

Military Spouse Tax Issues:
In 2009, Congress passed the Military Spouses Residency Relief Act (MSRRA). Through this law, military spouses were permitted to claim the same domicile for tax, purposes as their service member spouse. However, under the initial version of the MSRRA, the spouse must have independently established domicile in that jurisdiction to make the claim. Thus, the spouse could not go back and claim the service member’s domicile if the spouse had not independently established domicile there.
In 2018, Congress amended the MSRRA to permit a military spouse to claim the domicile of their spouse for tax purposes if (1) the service member was living in a state that is not their domicile, (2) the spouse is in that current state to live with the service
member, and (3) both the service member and the spouse claim the same state of domicile. The effect was that a spouse could now claim the domicile of the service member even if they had not independently established domicile there themselves.
The most recent expansion to the domicile rules for service members and their spouses came in 2023 through the Veterans Auto and Education Improvement Act (VAEIA). Through this most recent expansion, the service member and spouse may, but are no
longer required to, elect the same state as their domicle.
Putting together the rules from the SCRA, MSRRA, and the VAEIA, the rule for domicile is now:
A service member and their spouse, for any taxable year of the marriage, may elect as their state of residence for tax purposes:
(1) the domicile of the service member,
(2) the domicile of the spouse, OR
(3) the duty station of the service member.
Importantly, the most recent set of changes removes the requirement that the spouse must claim the same domicile as the service member.
Domicile can be a tricky subject to understand. At its most basic, it is the place you intend to return. In other words, domicile is a state of mind. There is not one single thing you can do to demonstrate that a particular jurisdiction is your established domicile. However, below are a list of things that are often considered when determining where a person’s domicile is:
• Voter Registration
• Driver’s License
• Vehicle Registration
• Bank / Financial Accounts
• Ownership of Real Property
• Domicile of your Estate Planning Documents (What state is declared on your Will as your domicile)
• Where you file / pay taxes
You should attempt to have as many of these things done / or established in your chosen domicile.

We have switched our website. Please go to: https://jtfncr.mdw.army.mil/Resources/Staff-Judge-Advocate/Legal-Assistance
Also, please call 703-696-0761 is any issues. Thank you

JTF-NCR/USAMDW > Resources > Staff Judge Advocate > Legal Assistance Welcome to the Joint Base Myer-Henderson Hall (formerly Fort Myer), Virginia, Client Legal Services website. This website is a resource designed to educate and inform potential clients on their personal legal affairs. Information contained on this site and its subordinate webpages is not legal advic...

Tax season is here! These are a few recourses that servicemembers can utilize when deciding on how to complete their federal and state returns. Free Income Tax Preparation Services include:

TaxSlayer Facilitated Self Assistance (FSA Remote): Self-service preparation software available Servicemembers, retirees, and their qualifying dependents. Filing of federal and state income taxes is 100% free of charge. Please consult with the legal assistance staff for access to this software.

IRS Free File: Guided tax preparation for Taxpayers with an adjusted gross income (AGI) of $79,000 or less. Some state returns are filed for free; others may charge a fee. All federal income tax filing within the AGI of $79,000 is 100% free.
https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free

MilTax (Military OneSource): Self-service tax preparation, no income limits, unlimited state returns, with tax consultants available 24/7 to answer questions. Available to Servicemembers, their qualifying family members, and retirees within 1-year of retirement. https://www.militaryonesource.mil/financial-legal/taxes/miltax-military-tax-services/

In person tax preparation

IRS VITA Center Locator: Looking for a local IRS Volunteer Income Tax Assistance Site for in-person preparation? The IRS has several locations in your community libraries, schools, neighborhood centers and other locations throughout the country. https://irs.treasury.gov/freetaxprep/

AARP Foundation Tax-Aide Site Locator: Service for Taxpayers 50 and over with a moderate income. https://www.aarp.org/money/taxes/aarp_taxaide/locations/

AARP Foundation Tax-Aide Locator AARP Foundation Tax-Aide provides free tax preparation at almost 3,500 Tax-Aide sites around the country. Use AARP Foundation Tax-Aide Site Locator tool to find a site near you!

SERVICE IN THE US MILITARY & CITIZENSHIP

In the United States, service to one’s Country carries many risks, but also, many privileges. Perhaps most significant is the privilege of citizenship. Servicemembers born in other countries may gain citizenship by virtue of their service.

If you are a current or former member of the United States military, and a permanent resident, you may apply for citizenship (naturalization) based upon your service for at least one year. Typical naturalization would require 3 to 5 years of presence in the United States prior to application for naturalization. As such, this is a significant benefit.

The U.S. Citizenship and Immigration Services (USCIS) has a streamlined process specifically for U.S. military personnel who file under the military naturalization provisions. This article is designed as an overview. Please coordinate with your local military legal assistance office prior to applying.

As with any applicant for citizenship, one must demonstrate:
- Good moral character;
- Knowledge of English language;
- Knowledge of U.S. government and history (“civics”);
- Attachment to the principles of the U.S. Constitution;
- Favorable disposition toward the good order and happiness of the United States; and
- Taking the Oath of Allegiance.

As indicated above, as a member of the U.S. military, certain naturalization requirements may not apply, to include residency and presence requirements. These exceptions under Sections 328 and 329 of the Immigration and Naturalization Act (INA) are outlined below:

NATURALIZATION UNDER SECTION 328 OF THE INA
This section applies to members who served at any time in the U.S. military. You may qualify if:
- You have served honorably, in active duty or reserve duty, for a year or more, and if separated, you have never been separated except under honorable conditions.
- You are a lawful permanent resident.
Note: if you separated from Service more than six months before applying, there may be additional residency requirements imposed.

NATURALIZATION UNDER SECTION 329 OF THE INA (SERVICE DURING HOSTILITIES)
This section applies to current or former Servicemembers who served on active duty or in the Selected Reserve of the Ready Reserve during designated periods of conflict as authorized pursuant to executive order. If you are still unsure if your service qualifies, were you awarded National Defense Service Medal?
You may qualify if:
- You served honorably in the U.S. military during a designated period of conflict, and if separated, you were separated under honorable conditions.
- After enlistment, you were lawfully admitted as a permanent resident of the United States, or at the time of enlistment, reenlistment, extension of enlistment, or induction, you were physically present in the United States or a qualifying area.

if you qualify under section 328 or section 329, there are no fees for filing or biometric services, go to www.USCIS.gov/N-400 for support/forms/filing information.

Forms to be completed include the N-400 (Application for Naturalization) and N-426 (Request for Certification of Military Service). If you separated, submit your DD-214 with your N-426. For active members, it is critical to ensure that your N-426 service be certified by your O-6, note: failure to do so will result in a Request for Evidence (RFE) and will delay processing of your application.


In addition to the N-400 and N-426, include copies of the following documents:
- a copy of your Permanent Resident Card (“Green Card”); and
- a copy of your official military orders;

You should mail your completed application and all required materials to:

USCIS
P.O. Box 4446
Chicago, IL 60680-4446

You may also complete your application by creating an online account and filing your Form N-400 online. For more information about filing your application online at: www.uscis.gov/n-400 or contact the US Citizenship & Immigration Service (USCIS) at: 877-CIS-4MIL.

Application for Naturalization Naturalization is the process to become a U.S. citizen if you were born outside of the United States. If you meet certain requirements, you may become a U.S. citizen either at birth or after birth. Us

Great tax service for our military members. Please scan the QR code to obtain additional information.

On 10 Jan 2023, our office will be closed for a military inspection. You can visit our website or call our office to leave a message for a future appointment or legal question. We will return your call on 11 Jan 2023. Thank you

Our office will be transitioning from Bldg 205 to Bldg 201 starting on 12 Dec. All clients seeking legal services should report to Bldg 201 starting on 21 Dec. Please call our office if there are any questions and thank you for your patience.

For years, the Office of the Staff Judge Advocate (OSJA), at Joint Base Myer-Henderson Hall, has participated in the Internal Revenue Service’s Voluntary Income Tax Assistance Program to provide tax preparation services for persons eligible to receive legal assistance under Army Regulation 27-3. In recent years, a number of additional requirements have been added to our legal assistance attorney’s portfolio, including assisting victims of domestic violence, advocating for tenants in privatized housing, and explaining legal rights to education access. As a result, the decision was made on 5 October 2022 to no longer provide tax preparation services for otherwise eligible persons except for the dependents of Surviving Families. Moving forward, Soldiers, families, and retirees can find tax preparation assistance through Military One Source (MilTax) or through the Internal Revenue Service. Although tax preparation services will no longer be offered by the OSJA, our legal assistance attorneys remain available to answer substantive tax questions (e.g. tax controversies or issues pending before the IRS). If you have any questions about this, please contact our office at 202-870-7838.

We apologize for any inconvenience. Our physical office will be closed Wednesday, June 29, from 1200 to 1600. We will still be accepting phone calls and answering email appointment requests. For assistance scheduling an appointment, please email us at [email protected].

Our office will reopen Thursday, June 30th at 0900.

We appreciate your patience and understanding.

We apologize for any inconvenience. Our physical office will be closed for training Friday, June 24. We will still be accepting phone calls and answering email appointment requests. For assistance scheduling an appointment, please email us at [email protected]. We appreciate your patience and understanding.