My military folks retired before the silliness was passed by Congress.  Want to avoid state income taxes?  Marry someone on 12/30 who's in the military with a home of record in FL, TX, etc.  Then you're retroactively a FL/TX/etc. resident for the whole year.

Oddly enough, I don't think buying a house in VA (for a servicemember) triggers VA residency.  They CAN adopt VA residency, and if they INTEND TO change residency they fill out paperwork to change the home of record which (eventually) changes the W-2 withholding.  But I don't know why anyone would voluntarily change from FL/TX/etc. TO a state with an income tax.

<shrug> That's all I got.  I knew the "old" rules pretty well but haven't had to dig too deeply into the new "where do you want to pretend to have lived last year" rules.