Virginia is his assigned duty station, but according to Virginia Dept of Tax (https://www.tax.virginia.gov/residency-status#:~:text=Resident%20%2D%2D%20A%20person%20who,Residents....), because he owns a home here that he maintains for more than 183 days, they consider him a resident.  Plus, both of them have part-time jobs in the state, so Virginia requires them to file a return.

I'm not familiar with the MSRRA, as I retired in 2001 and that didn't come about until 2009.  Does this act or the SErvicemembers' Civil Relief Act trump Virginia state filing requirements?