§ 30-19.14 Office expenses; taxes and withholding
A. Each member of the General Assembly shall receive as an allowance for office expenses and supplies such sums as shall be set forth in the general appropriation act.
B. Notwithstanding any provision of law, all payments to members of the General Assembly made in accordance with subsection A shall be subject to such taxes and tax withholding as applicable to other nonvouchered allowances, except for any member of the General Assembly who has established an individual “accountable plan” as defined in § 1.62-2(c)(2) of the Internal Revenue Code Tax Regulations.
History
This law was first created in 1976. The record of its establishment is cataloged in chapter 735 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1976 “Acts” aren’t available online. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 161; in 1998, chapter 872; in 2001, chapter 785.
1976, c. 735, § 14.1-18.2; 1984, c. 161; 1998, c. 872; 2001, c. 785.