As a commuter from a no income tax state, this would make me think twice about an SLI job. More than 50% of an SLI pilot pay comes from working in GA. I know of TN, FL and TX commuters no paying GA income tax, but have any actually defended themselves successfully in an audit?

"Federal law provides that certain interstate transportation and commerce employees, such as pilots, are subject to tax in their state of residence and any state in which they earn more than 50 percent of their pay for being a pilot." - Tax Issues Faced by Pilots & Transportation Employees | Where is A Tax Home? (irstaxtrouble.com)

When considering ALL commuting SLIs, company paid lodging is a nice improvement. They still lose per diem, which is a tax free form of expense reimbursement. I'd rather commute to a three day trip with layovers beyond Virginia Ave. The opportunity cost of GS is another reason for avoiding the SLI job.