Mishna/Gemora in Kiddushin 29:
The gemara says married women, who cannot perform the mitzva of Kibud Av V’Eim due to a situation described by the gemara as, “ein sipeik be-yada la’asot mipenei she-reshut acheirim aleha” (literally, “she does not have the ability to perform because other people’s authority [namely, the husband] is upon her). According to the gemara, married women are legally exempted from kibbud av ve-eim since their primary obligations relate to their husband. A married woman has responsibilities toward her husband which take priority over her obligations to her parents. By marrying, she enters her husband’s ‘reshus’, (unlike a man, who does not change the identity of his reshus with marriage.)