{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/46.2-1404.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/46.2-1404.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/46.2-1404.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/46.2-1404.html"}],"law_id":62669,"edition_id":1,"section_id":62669,"structure_id":14536,"section_number":"46.2-1404","catch_line":"Ridesharing payments or transit reduced fares are not income","history":"1981, c. 218, \u00a7 46.1-560; 1989, c. 727; 2002, c. 337.","full_text":"Money and other benefits, other than salary, received by a driver in a ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen persons, including the driver, shall not constitute income for the purpose of Chapter 3 (\u00a7 58.1-300 et seq.) of Title 58.1 imposing taxes on income. Regular payments by riders toward a capital recovery fund not exceeding the cost of the vehicle or used to pay for leasing the vehicle shall be considered reimbursement for eligible expenses of operation. Neither shall the difference in the amount between discount and full transit fares constitute income for the purpose of Chapter 3 of Title 58.1 imposing taxes on income.","order_by":null,"text":{"0":{"id":228512,"text":"Money and other benefits, other than salary, received by a driver in a ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen persons, including the driver, shall not constitute income for the purpose of Chapter 3 (\u00a7 58.1-300 et seq.) of Title 58.1 imposing taxes on income. Regular payments by riders toward a capital recovery fund not exceeding the cost of the vehicle or used to pay for leasing the vehicle shall be considered reimbursement for eligible expenses of operation. Neither shall the difference in the amount between discount and full transit fares constitute income for the purpose of Chapter 3 of Title 58.1 imposing taxes on income.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14536,"edition_id":1,"name":"Ridesharing","identifier":"14","label":"chapter","depth":3,"order_by":1,"parent_id":12827,"metadata":{},"date_created":"2026-06-26 03:48:34","date_modified":"2026-06-26 03:48:34","permalink":{"id":230109,"object_type":"structure","relational_id":14536,"identifier":"14","token":"46.2\/III\/14","url":"\/46.2\/III\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12827,"edition_id":1,"name":"Operation","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12770,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":228597,"object_type":"structure","relational_id":12827,"identifier":"III","token":"46.2\/III","url":"\/46.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12770,"edition_id":1,"name":"Motor Vehicles","identifier":"46.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:52","date_modified":"2026-06-26 03:43:52","permalink":{"id":225289,"object_type":"structure","relational_id":12770,"identifier":"46.2","token":"46.2","url":"\/46.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":67501,"structure_id":14536,"section_number":"46.2-1400","catch_line":"\"Ridesharing arrangement\" defined","url":"\/46.2-1400\/","token":"46.2\/III\/14\/46.2-1400","metadata":false},{"id":63446,"structure_id":14536,"section_number":"46.2-1401","catch_line":"Motor carrier laws do not apply","url":"\/46.2-1401\/","token":"46.2\/III\/14\/46.2-1401","metadata":false},{"id":82308,"structure_id":14536,"section_number":"46.2-1402","catch_line":"Workers' compensation law does not apply","url":"\/46.2-1402\/","token":"46.2\/III\/14\/46.2-1402","metadata":false},{"id":67567,"structure_id":14536,"section_number":"46.2-1403","catch_line":"Liability of employer","url":"\/46.2-1403\/","token":"46.2\/III\/14\/46.2-1403","metadata":false},{"id":62669,"structure_id":14536,"section_number":"46.2-1404","catch_line":"Ridesharing payments or transit reduced fares are not income","url":"\/46.2-1404\/","token":"46.2\/III\/14\/46.2-1404","metadata":false},{"id":79807,"structure_id":14536,"section_number":"46.2-1405","catch_line":"Municipal licenses and taxes","url":"\/46.2-1405\/","token":"46.2\/III\/14\/46.2-1405","metadata":false},{"id":60695,"structure_id":14536,"section_number":"46.2-1406","catch_line":"Overtime compensation and minimum wage laws","url":"\/46.2-1406\/","token":"46.2\/III\/14\/46.2-1406","metadata":false},{"id":55985,"structure_id":14536,"section_number":"46.2-1407","catch_line":"Certain ridesharing vehicles are not commercial vehicles or buses","url":"\/46.2-1407\/","token":"46.2\/III\/14\/46.2-1407","metadata":false}],"previous_section":{"id":67567,"structure_id":14536,"section_number":"46.2-1403","catch_line":"Liability of employer","url":"\/46.2-1403\/","token":"46.2\/III\/14\/46.2-1403","metadata":false},"next_section":{"id":79807,"structure_id":14536,"section_number":"46.2-1405","catch_line":"Municipal licenses and taxes","url":"\/46.2-1405\/","token":"46.2\/III\/14\/46.2-1405","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/46.2-1404\/","history_text":"

This law was first created in 1981. The record of its establishment is cataloged in chapter 218 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 1981 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 1989, chapter 727; in 2002, chapter 337<\/a>.<\/p>","references":false,"refers_to":[{"id":55031,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","order_by":null,"url":"\/58.1-300\/"}],"permalink":{"id":230127,"object_type":"law","relational_id":62669,"identifier":"46.2-1404","token":"46.2\/III\/14\/46.2-1404","url":"\/46.2-1404\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/46.2-1404\/","token":"46.2\/III\/14\/46.2-1404","dublin_core":{"Title":"Ridesharing payments or transit reduced fares are not income","Type":"Text","Format":"text\/html","Identifier":"\u00a7 46.2-1404","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Money and other benefits, other than salary, received by a driver<\/span> in a ridesharing arrangement using a motor vehicle<\/span> with a seating capacity for not more than fifteen persons, including the driver<\/span>, shall not constitute income for the purpose of Chapter 3 (\u00a7 58.1-300<\/a> et seq.) of Title 58.1 imposing taxes on income. Regular payments by riders toward a capital recovery fund not exceeding the cost of the vehicle or used to pay for leasing the vehicle shall be considered reimbursement for eligible expenses of operation. Neither shall the difference in the amount between discount and full transit fares constitute income for the purpose of Chapter 3 of Title 58.1 imposing taxes on income.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRIDESHARING PAYMENTS OR TRANSIT REDUCED FARES ARE NOT INCOME (\u00a7 46.2-1404)\n\nMoney and other benefits, other than salary, received by a driver in a\nridesharing arrangement using a motor vehicle with a seating capacity for not\nmore than fifteen persons, including the driver, shall not constitute income for\nthe purpose of Chapter 3 (\u00a7 58.1-300 et seq.) of Title 58.1 imposing taxes on\nincome. Regular payments by riders toward a capital recovery fund not exceeding\nthe cost of the vehicle or used to pay for leasing the vehicle shall be\nconsidered reimbursement for eligible expenses of operation. Neither shall the\ndifference in the amount between discount and full transit fares constitute\nincome for the purpose of Chapter 3 of Title 58.1 imposing taxes on income.\n\nHISTORY: 1981, c. 218, \u00a7 46.1-560; 1989, c. 727; 2002, c. 337.","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}}