We need some answers.
1. What is your state of permanent residence (your domicile)?
2. What is your husband's state of permanent residence (his domicile)?
3. Where does your husband physically perform his work (regardless of where the company is located)?
4. Where do you physically perform your work (if different from your state of permanent residence)?
5. How have you filed your last few tax returns? Married filing jointly, or separately, and what state have you claimed as your residence?
Your domicile is your permanent home. You can only have one domicile at a time. There is no single test, but some factors include where do you live most of the time, where is your drivers license, car registration and voter registration, where are your significant social and business relationships like church, doctor, lawyer, social clubs. Where do you intend to return after an absence. It is possible to live a long time in a temporary location and keep your original domicile if you plan to return. And you can't establish a new domicile unless you take affirmative steps to abandon your previous domicile.
In general, your state of domicile (permanent residence) will tax all your world-wide income, no matter where you are living and working when it is earned. If you both are domiciled in LA, then your spouse owes LA tax even though he may be temporarily working in TX. However, if he is truly domiciled in TX, then he may not owe LA tax, but you may have to convince them. We need more information about your situation.
