{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/30-19.14.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/30-19.14.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/30-19.14.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/30-19.14.html"}],"law_id":63119,"edition_id":1,"section_id":63119,"structure_id":16065,"section_number":"30-19.14","catch_line":"Office expenses; taxes and withholding","history":"1976, c. 735, \u00a7 14.1-18.2; 1984, c. 161; 1998, c. 872; 2001, c. 785.","full_text":"A\n\nEach 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\n\nNotwithstanding 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.","order_by":null,"text":{"0":{"id":230204,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":230205,"text":"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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":16065,"edition_id":1,"name":"Salaries and Expenses Generally","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":16064,"metadata":{},"date_created":"2026-06-26 04:04:59","date_modified":"2026-06-26 04:04:59","permalink":{"id":199265,"object_type":"structure","relational_id":16065,"identifier":"1","token":"30\/1.1\/1","url":"\/30\/1.1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":16064,"edition_id":1,"name":"General Assembly Salaries and Expenses","identifier":"1.1","label":"chapter","depth":2,"order_by":1,"parent_id":12738,"metadata":{},"date_created":"2026-06-26 04:04:59","date_modified":"2026-06-26 04:04:59","permalink":{"id":199263,"object_type":"structure","relational_id":16064,"identifier":"1.1","token":"30\/1.1","url":"\/30\/1.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12738,"edition_id":1,"name":"General Assembly","identifier":"30","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":199019,"object_type":"structure","relational_id":12738,"identifier":"30","token":"30","url":"\/30\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":70533,"structure_id":16065,"section_number":"30-19.11","catch_line":"Salaries of Speaker of House of Delegates and members of General Assembly","url":"\/30-19.11\/","token":"30\/1.1\/1\/30-19.11","metadata":false},{"id":81066,"structure_id":16065,"section_number":"30-19.12","catch_line":"Compensation of members of the General Assembly and certain commissions engaged in legislative services","url":"\/30-19.12\/","token":"30\/1.1\/1\/30-19.12","metadata":false},{"id":80149,"structure_id":16065,"section_number":"30-19.13","catch_line":"Additional provisions for expenses of members and presiding officers of General Assembly","url":"\/30-19.13\/","token":"30\/1.1\/1\/30-19.13","metadata":false},{"id":63119,"structure_id":16065,"section_number":"30-19.14","catch_line":"Office expenses; taxes and withholding","url":"\/30-19.14\/","token":"30\/1.1\/1\/30-19.14","metadata":false},{"id":72921,"structure_id":16065,"section_number":"30-19.15","catch_line":"Mileage of members of the General Assembly, legislative committees, etc","url":"\/30-19.15\/","token":"30\/1.1\/1\/30-19.15","metadata":false},{"id":86996,"structure_id":16065,"section_number":"30-19.16","catch_line":"Repealed","url":"\/30-19.16\/","token":"30\/1.1\/1\/30-19.16","metadata":false},{"id":69440,"structure_id":16065,"section_number":"30-19.18","catch_line":"How distance ascertained from place other than courthouse","url":"\/30-19.18\/","token":"30\/1.1\/1\/30-19.18","metadata":false},{"id":73150,"structure_id":16065,"section_number":"30-19.19","catch_line":"Salaries of Clerks of House of Delegates and Senate","url":"\/30-19.19\/","token":"30\/1.1\/1\/30-19.19","metadata":false},{"id":69221,"structure_id":16065,"section_number":"30-19.20","catch_line":"Employment and compensation of personnel","url":"\/30-19.20\/","token":"30\/1.1\/1\/30-19.20","metadata":false}],"previous_section":{"id":80149,"structure_id":16065,"section_number":"30-19.13","catch_line":"Additional provisions for expenses of members and presiding officers of General Assembly","url":"\/30-19.13\/","token":"30\/1.1\/1\/30-19.13","metadata":false},"next_section":{"id":72921,"structure_id":16065,"section_number":"30-19.15","catch_line":"Mileage of members of the General Assembly, legislative committees, etc","url":"\/30-19.15\/","token":"30\/1.1\/1\/30-19.15","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-19.14\/","history_text":"

This law was first created in 1976. The record of its establishment is cataloged in chapter 735 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1976 \u201cActs\u201d aren\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 161; in 1998, chapter 872<\/a>; in 2001, chapter 785<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":199279,"object_type":"law","relational_id":63119,"identifier":"30-19.14","token":"30\/1.1\/1\/30-19.14","url":"\/30-19.14\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/30-19.14\/","token":"30\/1.1\/1\/30-19.14","dublin_core":{"Title":"Office expenses; taxes and withholding","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-19.14","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any provision of law<\/span>, 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. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOFFICE EXPENSES; TAXES AND WITHHOLDING (\u00a7 30-19.14)\n\nA. Each member of the General Assembly shall receive as an allowance for office\nexpenses and supplies such sums as shall be set forth in the general\nappropriation act.\n\nB. Notwithstanding any provision of law, all payments to members of the General\nAssembly made in accordance with subsection A shall be subject to such taxes and\ntax withholding as applicable to other nonvouchered allowances, except for any\nmember of the General Assembly who has established an individual\n“accountable plan” as defined in § 1.62-2(c)(2) of the Internal\nRevenue Code Tax Regulations.\n\nHISTORY: 1976, c. 735, \u00a7 14.1-18.2; 1984, c. 161; 1998, c. 872; 2001, c. 785.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}