The Veterans Benefits and Transition Act (VBTA) of 2018 updated the Military Spouses Residency Relief Act (MSRRA) of 2009. With this change, nonmilitary spouses who leave their home state of Alaska to be with the servicemember in compliance with military orders:\ May no longer exempt income they earn while in the duty station state.\ May elect to use the same residence for purposes of taxation as the servicemember.\ Automatically assume residency in the duty state.\ Can only exempt income they earned in the duty state if it is earned while working on a military installation in a civilian capacity.