If your active duty servicemember spouse's State of Legal Residence is TX, the VBTA Act of 2018 permits you to declare TX as your State of Residence for tax purposes, even if you've never lived there - thus making your 2019 income not taxable by Delaware. Here is the text of the law, with the relevant wording highlighted:
SEC. 302. RESIDENCE OF SPOUSES OF SERVICEMEMBERS FOR TAX PURPOSES.
(a) Residence for Tax Purposes.--Section 511(a)(2) of the
Servicemembers Civil Relief Act (50 U.S.C. 4001(a)(2)) is amended--
(1) by striking ``A spouse'' and inserting the following:
``(A) In general.--A spouse''; and
(2) by adding at the end the following new subparagraph:
``(B) Election.--For any taxable year of the
marriage, the spouse of a servicemember may elect to use
the same residence for purposes of taxation as the
servicemember regardless of the date on which the
marriage of the spouse and the servicemember
occurred.''.
(b) <<NOTE: 50 USC 4001 note.>> Applicability.--The amendments made
by subsection (a) shall apply with respect to any return of State or
local income tax filed for any taxable year beginning with the taxable
year that includes the date of the enactment of this Act.
https://www.congress.gov/bill/115th-congress/senate-bill/2248/text
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
