Elon Musk announced on social media that SpaceX's headquarters will now be located in Starbase, Texas. This move follows Musk's decision to relocate both SpaceX and his social media platform X to Texas from California due to a new gender identity law. The extent of job and facility transfers from California to Texas remains unclear. Musk also shifted SpaceX's incorporation from Delaware to Texas and moved Tesla's headquarters from California to Texas in 2021. Additionally, Musk changed his residence from California to Texas in 2021, where there is no state income tax.
Source: https://www.newsmax.com/newsfront/musk/2024/12/12/id/1191511