§ 121.12. Members of the armed forces subject to the tax.
(a) If a person is a member of the armed forces and is a resident of this Commonwealth, he shall be subject to the Commonwealth personal income tax. If a person was domiciled in this Commonwealth at the time he entered the military service, he does not cease to be a resident of this Commonwealth as a result of his presence in another state or foreign country under military orders. That means a person shall file a Form PA-40 and pay the tax due in the same manner as any other resident individual unless he satisfies all three of the following conditions:
(1) Had no permanent place of abode in this Commonwealth during the taxable year.
(2) Maintained a permanent place of abode outside this Commonwealth during the entire taxable year.
(3) Did not spend more than 30 days in this Commonwealth during the taxable year.
(b) A serviceman who lives on a military installation or in assigned or rented government quarters will not be considered as maintaining a permanent place of abode. However, it will generally be recognized that a serviceman does maintain a permanent place of abode if he leases, rents, or buys a dwelling place near his station of duty and occupies it with his family if his duty assignment is of an indefinite nature.
(c) All military pay, whether combat or noncombat is subject to the Commonwealth personal income tax.
(d) Because of the Soldiers and Sailors Civil Relief Act of 1940 (50 U.S.C. § 101 et seq.), nonresident military personnel who are serving at a military installation in this Commonwealth shall not be subject to the Commonwealth personal income tax on their military pay but are subject to tax on any other income they earn in this Commonwealth. Similarly, any income earned by their spouse or any other member of their household shall be subject to the Commonwealth personal income tax.
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