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§ 58.1-322 Virginia taxable income of residents

The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year, which excludes combat pay for certain members of the Armed Forces of the United States as provided in § 112 of the Internal Revenue Code, as amended, and with the modifications specified in §§ 58.1-322.01 through 58.1-322.04.

History

The record of this law’s original creation isn’t available online. It has been modified 42 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 1972, chapter 827; in 1973, chapters 198, 345, and 458; in 1974, chapter 682; in 1975, chapter 46; in 1976, chapters 528, 694, and 781; in 1977, chapters 297 and 612; in 1978, chapters 67 and 158; in 1979, chapters 226 and 596; in 1981, chapters 402 and 414; in 1982, chapter 633; in 1983, chapters 452 and 472; in 1984, chapters 153, 162, 636, 674, 675, and 729; in 1985, chapters 221 and 465; in 1986, chapters 474 and 515; in 1987, chapters 9, 484, 531, and 615; in 1988, chapters 741, 743, 755, and 756; in 1989, chapters 39, 639, and 749; in 1990, chapters 507, 525, and 714; in 1991, chapters 346 and 361; in 1992, chapters 665, 678, 686, and 691; in 1993, chapter 803; in 1994, chapters 488 and 590; in 1996, chapters 401 and 624; in 1997, chapters 106, 785, 861, and 909; in 1998, chapters 373 and 874; in 1999, chapters 285, 298, 339, 365, 485, 498, 518, 535, and 588; in 2000, chapters 382, 387, 394, 400, 419, 1021, and 1039; in 2001, chapter 476; in 2003, chapters 3, 58, 181, 209, 807, and 980; in 2005, chapters 27 and 67; in 2006, chapters 214, 570, 599, 617, and 939; in 2007, chapters 359, 527, 543, 636, and 942; in 2008, chapters 149 and 211; in 2009, chapter 508; in 2010, chapters 802 and 830; in 2011, chapter 851; in 2012, chapters 2, 96, 256, 305, and 578; in 2013, chapters 88 and 801; in 2014, chapters 225 and 729; in 2015, chapters 60, 82, 227, 248, 311, 335, and 336; in 2016, chapters 304 and 391; in 2017, chapter 444.

Code 1950, § 58-151.013; 1971, Ex. Sess., c. 171; 1972, c. 827; 1973, cc. 198, 345, 458; 1974, c. 682; 1975, c. 46; 1976, cc. 528, 694, 781; 1977, cc. 297, 612; 1978, cc. 67, 158; 1979, cc. 226, 596; 1981, cc. 402, 414; 1982, c. 633; 1983, cc. 452, 472; 1984, cc. 153, 162, 636, 674, 675, 729; 1985, cc. 221, 465; 1986, cc. 474, 515; 1987, cc. 9, 484, 531, 615; 1988, cc. 741, 743, 755, 756; 1989, cc. 39, 639, 749; 1989, Sp. Sess., c. 3; 1990, cc. 507, 525, 714; 1991, cc. 346, 361; 1992, cc. 665, 678, 686, 691; 1993, c. 803; 1994, cc. 488, 590; 1994, 1st Sp. Sess., c. 5; 1996, cc. 401, 624; 1997, cc. 106, 785, 861, 909; 1998, cc. 373, 874; 1999, cc. 285, 298, 339, 365, 485, 498, 518, 535, 588; 2000, cc. 382, 387, 394, 400, 419, 1021, 1039; 2001, c. 476; 2003, cc. 3, 58, 181, 209, 807, 980; 2004, Sp. Sess. I, c. 3; 2005, cc. 27, 67; 2006, cc. 214, 570, 599, 617, 939; 2007, cc. 359, 527, 543, 636, 942; 2008, cc. 149, 211; 2009, c. 508; 2010, cc. 802, 830; 2011, c. 851; 2012, cc. 2, 96, 256, 305, 578; 2013, cc. 88, 801; 2014, cc. 225, 729; 2015, cc. 60, 82, 227, 248, 311, 335, 336; 2016, cc. 304, 391; 2017, c. 444.

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What This Is

This is a law from the Code of Virginia. This is the actual, unchanged text of one of the many laws that govern Virginia.

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Court Decisions

Virginia Dept. of Taxation v. Davenport (SCV, 02/28/97)
. . . JUSTICE HASSELL . . .
Arlington County v. White (SCV, 04/21/00)
. . . JUSTICE KINSER, . . .
Commonwealth v. General Electric Co. (SCV, 09/23/88)
. . . 372 S.E.2d 599 (1988) . . .
. . . Commonwealth of Virginia, Department of Taxation v. 1887 . . . (COA, 05/23/23)
. . . COURT OF APPEALS OF VIRGINIA . . .
Courtney R. Herbert v. Guy R. Joubert (COA, 02/25/25)
. . . COURT OF APPEALS OF VIRGINIA . . .
Harper v. Virginia Department of Taxation (SCV, 03/01/91)
. . . 401 S.E.2d 868 (1991) . . .

Court opinions are provided by CourtListener, which is developed by the Free Law Project.

Amendment Attempts

HB17: Housing allowance; provided for full-time, sworn State Police officers. (failed)
HB86: Income tax, state; increases personal exemption. (failed)
HB161: Income tax, state; subtraction of retirement payments. (failed)
HB245: Income tax, state; limit to deduction for those of certain age. (failed)
HB249: Income tax, state; indexing age deduction. (failed)
HB422: Income tax, state; increases in personal exemption. (failed)
HB483: Income tax, state; deduction for those age 62 and over. (failed)
HB579: Income tax, state; deduction for individuals of incarcerated family members. (failed)
HB786: Income tax, state; credit for purchase of long-term care insurance.
HB973: Income tax, state; senior citizen tax relief. (failed)
HB1098: Income tax, state; limit to deduction for those of certain age. (failed)
HB1153: Virginia Energy Plan; created. (failed)
HB1250: Income tax, state; indexing rates, filing thresholds, personal exemptions, and standard deduction.
HB1292: Virginia Energy Plan; created. (failed)
HB1446: Income tax, state; deduction for licensed medical caregivers. (failed)
HB1489: Income tax, state; deduction for organ donation medical expenses.
HB1535: Income tax, state; subtraction for certain death benefit payments.
HB1553: Individual income tax; senior citizen tax relief. (failed)
SB70: Income taxes, state; payments to producers of quota tobacco and tobacco quota holders.
SB262: Virginia Energy Plan; created.
SB264: College Savings Plan; income tax deductions and sales of prepaid tuition contracts. (failed)
SB287: Income tax, state; credit for purchase of long-term care insurance.
HB1250: Income tax, state; indexing rates, filing thresholds, personal exemptions, and standard deduction. (failed)
HB1489: Income tax, state; deduction for organ donation medical expenses. (failed)
HB1821: Income tax, state; provides an age deduction. (failed)
HB1878: Income tax, state; energy-efficient equipment deduction. (failed)
HB2014: Income tax, state; subtraction for military retirement income. (failed)
HB2133: Income tax, state; indexing rates, filing thresholds, personal exemptions, and standard deduction. (failed)
HB2220: Income tax, state; deduction for unreimbursed organ donation expenses.
HB2439: Income tax, state; provides an age deduction. (failed)
HB2448: Illegal immigration; verify citizenship status of persons in jail. (failed)
HB2577: Income tax, state; provides an age deduction. (failed)
HB2608: Income tax, state; deduction for licensed medical caregivers. (failed)
HB2643: Income tax, state; senior citizen tax relief. (failed)
HB2826: Security and Immigration Compliance Act; public bodies, etc. who intend to contract to register,etc. (failed)
SB785: Income tax, state; increases deduction for prepaid tuition contract, etc. with College Savings Plan.
SB1283: Income tax, state; provisions for income and loss of an electing small business corporation.
HB238: Income tax, state; exemption for launch services and payload to space flight participants. (passed)
HB351: Income tax, state; exemption for launch services and payload to space flight participants.
HB414: Income tax, state; deduction for naturalization fees. (failed)
HB473: Income tax, state; subtraction for National Guard or Reserve personnel pay. (failed)
HB744: Income tax, state; deduction for energy-efficient equipment. (failed)
HB846: State Police, Department of; variable housing allowance. (failed)
HB874: Income tax, state; exemption for launch services and payload to space flight participants.
HB1049: Income tax, state; deduction for licensed medical caregivers. (failed)
HB1161: Income tax, state; exemption for education outreach programs. (failed)
HB1193: Military Service Personnel Bill of Rights of 2008; established. (failed)
HB1247: Income tax, state; indexes to rate of inflation amount in income tax brackets for tax rates, etc. (failed)
HB1364: Income tax, state; subtraction for National Guard or Reserve personnel pay. (failed)
HB1411: Income tax, state; age deduction income indexing. (failed)
HB1513: Income tax; deduction for donations to health care sharing organizations. (failed)
SB286: Income tax, state; exemption for launch services and payload to space flight participants. (passed)
SB293: Income tax, state; subtraction for military pay of members of National Guard or Reserves. (failed)
SB401: Income tax exemption for launch services and payload.
SB502: Income tax, state; subtraction for National Guard or Reserve personnel pay. (failed)
SB682: State Police, Department of; variable housing allowance. (failed)
HB473: Income tax, state; subtraction for National Guard or Reserve personnel pay. (failed)
HB1049: Income tax, state; deduction for licensed medical caregivers. (failed)
HB1364: Income tax, state; subtraction for National Guard or Reserve personnel pay. (failed)
HB1513: Income tax, state; deduction for donations to health care sharing organizations. (failed)
HB1934: Income tax, state; age deduction income indexing. (failed)
HB2196: Income tax, state; deduction for certified nursing assistants and home health aides. (failed)
HB2414: Military Family Relief Fund; provides calculating taxable income for individuals receiving benefits. (failed)
HB2512: Income tax, state; subtraction for Virginia Military Family Relief Fund. (failed)
HB2572: Income tax, state; energy-efficient equipment tax credit. (failed)
HB2593: Income tax, state; deduction for military retirement pay. (failed)
SB978: Income taxes, state; recognition of income from dealer disposition of property under installment. (passed)
SB1544: Autism Tuition Assistance Grant Program; established. (failed)
HB73: Income tax, state; additional personal exemption for surviving spouse or head of household. (failed)
HB523: Income tax, state; exemption for any income taxed as long-term capital gain for federal income tax. (passed)
HB784: Income tax, state; indexing rates, filing thresholds, personal exemptions, and standard deductions. (failed)
HB910: Income tax, state; increases deduction for organ donation. (failed)
HB981: Income tax, state; deduction for military retirement pay. (failed)
HB1231: Income tax, state; deduction for Virginia Military Family Relief Fund payments. (failed)
SB428: Income tax, state; exemption for any income taxed as long-term capital gain for federal income tax. (passed)
SB619: Income tax, state; excludes from taxation benefits paid into Virginia Military Family Relief Fund. (passed)
SB649: Autism Tuition Assistance Grant Program; established. (failed)
SB705: Taxation, new and increased; additional revenues to be appropriated for funding SOQ. (failed)
HB73: Income tax, state; additional personal exemption for surviving spouse or head of household. (failed)
HB784: Income tax, state; indexing rates, filing thresholds, personal exemptions, and standard deductions. (failed)
HB910: Income tax, state; increases deduction for organ donation. (failed)
HB1880: Disabled individuals; taxation of trusts established therefor. (failed)
HB2127: Income tax, state; deduction for certain volunteer services. (failed)
SB1130: Taxation; removes obsolete language from various sections of Title 58.1. (passed)
SB1175: Disabled individuals; taxation of trusts established therefor. (failed)
SB1473: Business Assistance, Department of; job retraining account program created within Department. (failed)
HB19: Income tax, state; deduction for certain purchases from space flight entities. (failed)
HB130: Income tax, state; military retirement pay subtraction. (failed)
HB335: Income tax, state and corporate; deduction for investors in small businesses. (failed)
HB516: Income tax, state; advances conformity with federal law. (passed)
HB517: Income tax, state; creates deductions for life, medical, and dental insurance premiums. (failed)
HB518: Income tax, state; deductions for life, medical, and dental insurance premiums for certain people. (failed)
HB819: Virginia College Savings Plan; acceptance of commemorative coins minted by State Treasurer. (failed)
HB862: Income tax, state; deduction for tolls. (failed)
HB879: Income tax, state; subtraction for certain death benefit payments. (passed)
HB1013: Income tax, state & corporate; extends subtraction for capital gains from investments in businesses. (passed)
HB1155: Income tax, state; taxation of trusts established for disabled individuals. (failed)
SB226: Income tax, state & corporate; extends subtraction for capital gains from investments in businesses. (passed)
SB463: Income tax, state; advances conformity with federal law. (passed)
HB130: Income tax, state; military retirement pay subtraction. (failed)
HB517: Income tax, state; creates deductions for life, medical, and dental insurance premiums. (failed)
HB518: Income tax, state; deductions for life, medical, and dental insurance premiums for certain people. (failed)
HB819: Virginia College Savings Plan; acceptance of commemorative coins minted by State Treasurer. (failed)
HB862: Income tax, state; deduction for tolls. (failed)
HB1155: Income tax, state; taxation of trusts established for disabled individuals. (failed)
HB1402: Income tax, state; adjusts elements of Virginia's individual income tax to account for inflation. (failed)
HB1512: Income tax, state and corporate; subtraction for income from space leased to public schools. (failed)
HB1868: First-time home buyer; savings accounts for purchase of single-family residences, tax exemption.
HB1888: Income tax, state and fuels taxes; adjusted for inflation.
HB1930: Income tax, state; adjusts elements of VA individual income tax annually to account for inflation. (failed)
HB1963: Income tax, state; deduction for payment of tolls in qualified locality. (failed)
HB2047: Long-term health care insurance; tax credit not allowed if person claimed fed. income tax deduction. (passed)
HB2167: Income tax, state; deductions for prepaid funeral, medical, and dental insurance premiums. (passed)
HB2278: State Police, Department of; variable housing allowance. (failed)
SB859: Income tax, state; deduction for payment of tolls in qualified locality. (failed)
SB929: State Police, Department of; variable housing allowance. (failed)
HB152: State Police, Department of; variable housing allowance. (failed)
HB152: State Police, Department of; variable housing allowance. (failed)
HB314: Income tax, state; insurance premiums. (failed)
HB331: First-time home buyer savings plans; established. (passed)
HB347: Income tax, state; deduction for payment of certain tolls. (failed)
HB432: Income tax, state; tax brackets, etc., adjusted for inflation. (failed)
HB435: Machinery and tools, merchants' capital, and BPOL taxes; maximum rates and income tax credits. (failed)
HB717: Income tax, state; deduction for mental health professionals volunteering at community services bds. (failed)
HB777: Income tax, state; military retirement pay subtraction. (failed)
HB974: Income tax, state and corporate; credit for food crop donations to a food bank. (failed)
HB1021: Income tax, state; military retirement pay subtraction. (failed)
HB1079: Virginia state lottery; changes name of Lottery Department, Lottery Board, and Lottery Fund. (passed)
HB314: Income tax, state; insurance premiums. (failed)
HB717: Income tax, state; deduction for mental health professionals volunteering at community services bds. (failed)
HB974: Income tax, state and corporate; credit for food crop donations to a food bank. (failed)
HB1716: Income tax, state; individual subtraction for income attributable to discharge of student loan. (passed)
HB1741: Income tax, state; subtraction for long-term capital gains, extends investment period. (passed)
HB2044: Income tax, state; subtraction for long-term capital gains. (failed)
HB2135: Income tax, state and corporate; credit for food crop donations to a food bank. (failed)
HB2306: ABLE savings trust accounts; established, administered by the Virginia College Savings Plan. (passed)
SB904: Income tax subtraction; long-term capital gain from qualified investments. (passed)
SB933: Individual income tax subtraction; discharge of student loan. (passed)
SB1009: Income tax, state; deduction for long-term health care insurance premiums. (failed)
SB1012: Income tax, state; subtraction, sale of land for open-space use. (passed)
SB1404: ABLE savings trust accounts; established, administered by the Virginia College Savings Plan. (passed)
HB60: Income tax, state; subtraction for National Guard pay.
HB110: Income tax, state; deductions for H-1B visa employees. (failed)
HB163: Income tax, state; deduction for senior citizens.
HB215: Income tax, state; annual adjustment for inflation.
HB316: Income tax, state; subtraction for military veterans with a service-connected, permanent disability. (failed)
HB345: Income tax, state; medical care itemized deductions. (failed)
HB540: Income tax, state; increases deduction for personal exemptions.
HB693: Income tax, state; adjusts standard deduction for inflation.
HB799: Income tax, state; subtractions and credits for investments in technology businesses. (failed)
HB1035: Elderly care savings trust accounts; established, administered by the Virginia College Savings Plan.
HB1093: Income tax, state and corporate; tax credits for food crop donations to nonprofit food bank. (passed)
SB157: Virginia adjusted gross income; sale of certain crops by farmers to craft breweries.
SB289: Virginia taxable income; deduction for personal exemptions. (failed)
SB400: Income tax, state; personal use of campaign funds. (failed)
SB580: Income tax, state and corporate; tax credits for food crop donations to nonprofit food bank. (passed)
SB618: Standard deduction; adjusted for inflation.
SB685: Virginia taxable income; deduction for personal exemptions. (failed)
SB733: Income tax, state; annual adjustment for inflation.
SB753: Tobacco Region Revitalization Commission; transfer of funds to Medicaid. (failed)
SB757: Income tax, state; modifies tax by establishing a flat 5.75% tax on all taxable income.
HB60: Income tax, state; subtraction for National Guard pay. (failed)
HB163: Income tax, state; deduction for senior citizens. (failed)
HB215: Income tax, state; annual adjustment for inflation. (failed)
HB540: Income tax, state; increases deduction for personal exemptions. (failed)
HB693: Income tax, state; adjusts standard deduction for inflation. (failed)
HB1035: Elderly care savings trust accounts; established, administered by the Virginia College Savings Plan. (failed)
HB1397: Income tax, state; subtraction for National Guard pay. (failed)
HB1676: Individual income tax; subtraction for National Guard wages. (failed)
HB1717: Individual income tax; subtraction for interest and dividends from Virginia-based corporations. (failed)
HB1806: Income tax subtractions and credits for investments in technology businesses. (failed)
HB1830: Income tax, state and corporate; artificial intelligence industry tax deduction. (failed)
HB2027: Adoption fees and expenses, certain; creates income tax deduction and credit. (failed)
HB2074: Income tax, state and corporate; subtraction for Virginia venture capital account investment. (passed)
HB2175: Income tax, state; subtraction for military veterans with a service-connected disability. (failed)
SB157: Virginia adjusted gross income; sale of certain crops by farmers to craft breweries. (failed)
SB618: Standard deduction; adjusted for inflation. (failed)
SB733: Income tax, state; annual adjustment for inflation. (failed)
SB757: Income tax, state; modifies tax by establishing a flat 5.75% tax on all taxable income. (failed)
SB798: Virginia adjusted gross income; sale of certain crops to craft breweries. (failed)
SB849: Income tax, state; creates a deduction for small business owners. (failed)
SB912: Virginia taxable income of residents; reorganization of additions, subtractions, and deductions. (passed)
SB1029: Virginia taxable income; deduction for personal exemptions. (failed)
HB1551: Income tax, state; removes sunset on elevated standard deduction amounts, etc. (failed)
HB1562: Income tax deduction; tips. (failed)
HB1754: Income tax; imposition of tax and standard deduction. (failed)
HB1965: Income tax, state; deduction for tips and overtime compensation. (failed)
HB1969: Taxation; extension of expiring sunsets, etc.
HB2076: Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel. (failed)
HB2266: Electric utilities; distribution cost sharing program established, etc. (passed)
HB2519: Income tax, state; deductions for in vitro fertilization. (failed)
HB2524: Income tax, state; subtractions of military benefits. (failed)
HB2531: Paid family and medical leave insurance program; definitions, notice requirements, civil action. (failed)
HB2575: Income tax, state; subtraction for retirement income of certain federal employees. (failed)
HB2580: Income tax, state; disability income. (failed)
HB2700: Income tax, state; subtractions of military benefits. (failed)
HB2728: Child tax credit; imposition of tax, adjustments. (failed)
SB763: Income tax deduction; tips. (failed)
SB782: Income tax, state; deductions and earned income tax credit, removes sunset. (failed)
SB835: Virginia College Opportunity Endowment and Fund; established, report. (failed)
SB845: Virginia taxable income; standard deduction; sunset. (failed)
SB865: Income tax, state; subtractions of military benefits. (failed)
SB943: Income tax, state; subtraction for retirement income of certain federal employees. (failed)
SB951: Income tax, state; removes certain sunsets for standard deduction, etc. (failed)
SB1122: Paid family and medical leave insurance program; definitions, notice requirements, civil action. (failed)
SB1276: Labor and employment; portable benefit accounts, income tax, deduction. (failed)
HB12: Income tax, state; standard deduction.
HB47: Income tax, state; subtractions, uniformed services and foreign service retirement benefits.
HB137: Income tax, state; increases current cap of military benefits that may be subtracted.
HB458: Income tax, corporate and state; subtraction for broadband grant fund awards.
HB588: Income tax, state; subtractions for military benefits.
HB588: Income tax, state; subtractions for military benefits.
HB959: Income tax, state; retirement income of certain federal employees.
HB979: Taxation provisions; increases standard deduction. (failed)
HB991: Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.
HB1074: State taxation; numerous changes to the Commonwealth's tax structure. (failed)
HB1210: Income tax, state; subtraction for long-term capital gains from sale of principal residence.
HB1351: Income tax, state; subtraction for retirement income of certain federal employees.
HB1454: Income tax, state; subtraction for Segal AmeriCorps Education Award.
SB7: Income tax, state; standard deduction and earned income tax credit. (failed)
SB139: Income tax, state; subtraction for long-term capital gains from sale of principal residence. (failed)
SB143: Income tax, state; subtractions for income attributable to overtime. (failed)
SB148: Income tax, state; subtraction for tax, military retirement benefits, uniformed services. (failed)
SB211: Income tax, state; subtraction for incentive stock options. (failed)
SB375: Virginia College Opportunity Fund; established, reports.
SB380: Income tax, corporate and state; subtraction for broadband grant fund awards. (failed)
SB452: Commonwealth Savers Plan; ImABLE accounts established, tax treatment. (failed)
SB662: Taxation & revenues; extends sunsets for standard deduction and refundable earned income tax
SB676: Income tax, state; removes sunset for standard deduction and earned income tax credit.
SB694: Income tax, state; subtractions for tips. (failed)
SB702: Income tax, state; brackets, deductions, and exemptions, inflation indexing. (failed)
SB710: Income tax, state; removes sunset on elevated standard deduction amounts, etc. (failed)
SB769: Constitutional amendment; gen. approp. act, reapportionment, redistricting congressional districts.