What is the Utah Nonresident Military Spouse Income deduction?

All income of the nonresident spouse of a nonresident active duty military service member is exempt from Utah tax if all the following conditions are met:

1. the spouse and the service member are residents of the same state outside Utah
2. the nonresident active duty service member is in Utah under military orders, and
3. the nonresident spouse is in Utah solely to be with their military spouse.