{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-321.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-321.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-321.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-321.html"}],"law_id":77087,"edition_id":1,"section_id":77087,"structure_id":15071,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","history":"Code 1950, \u00a7\u00a7 58-151.03, 58.1-016; 1971, Ex. Sess., c. 171; 1972, cc. 310, 827; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675; 1987, c. 9; 1993, c. 803; 2004, Sp. Sess. I, c. 3; 2007, cc. 527, 543; 2017, c. 444; 2020, c. 606.","full_text":"A\n\nNo tax levied pursuant to \u00a7 58.1-320 is imposed, nor any return required to be filed, by:1\n\nA single individual where the Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $11,650 for taxable years beginning on and after January 1, 2010, but before January 1, 2012.\n\t\t\t\tA single individual where the Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $11,950 for taxable years beginning on and after January 1, 2012.2\n\nAn individual and spouse if their combined Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 is less than $23,300 for taxable years beginning on and after January 1, 2010 (or one-half of such amount in the case of a married individual filing a separate return) but before January 1, 2012, and less than $23,900 for taxable years beginning on and after January 1, 2012 (or one-half of such amount in the case of a married individual filing a separate return).\n\t\t\t\tFor the purposes of this section, “Virginia adjusted gross income” means federal adjusted gross income for the taxable years with the modifications specified in §§ 58.1-322.01 and 58.1-322.02.B\n\nPersons in the Armed Forces of the United States stationed on military or naval reservations within Virginia who are not domiciled in Virginia shall not be held liable to income taxation for compensation received from military or naval service.C\n\nFor taxable years beginning on and after January 1, 2020, but before January 1, 2026, any amount that is includible in the federal adjusted gross income of an eligible veteran by reason of the whole or partial discharge of any loan described in § 108(f)(5)(B) of the Internal Revenue Code shall be excluded from Virginia adjusted gross income. This exclusion shall apply only to those discharges that (i) are described in clauses (i), (ii), and (iii) of § 108(f)(5)(A) of the Internal Revenue Code and (ii) occur after December 31, 2017. For the purposes of this subsection, “eligible veteran” means a veteran who has been rated by the U.S. Department of Veterans Affairs, or its successor agency pursuant to federal law, to have a 100 percent service-connected, permanent, and total disability.","order_by":null,"text":{"0":{"id":276580,"text":"No tax levied pursuant to \u00a7 58.1-320 is imposed, nor any return required to be filed, by:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":276581,"text":"A single individual where the Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $11,650 for taxable years beginning on and after January 1, 2010, but before January 1, 2012.\n\t\t\t\tA single individual where the Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $11,950 for taxable years beginning on and after January 1, 2012.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":276582,"text":"An individual and spouse if their combined Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 is less than $23,300 for taxable years beginning on and after January 1, 2010 (or one-half of such amount in the case of a married individual filing a separate return) but before January 1, 2012, and less than $23,900 for taxable years beginning on and after January 1, 2012 (or one-half of such amount in the case of a married individual filing a separate return).\n\t\t\t\tFor the purposes of this section, “Virginia adjusted gross income” means federal adjusted gross income for the taxable years with the modifications specified in §§ 58.1-322.01 and 58.1-322.02.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":276583,"text":"Persons in the Armed Forces of the United States stationed on military or naval reservations within Virginia who are not domiciled in Virginia shall not be held liable to income taxation for compensation received from military or naval service.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":276584,"text":"For taxable years beginning on and after January 1, 2020, but before January 1, 2026, any amount that is includible in the federal adjusted gross income of an eligible veteran by reason of the whole or partial discharge of any loan described in § 108(f)(5)(B) of the Internal Revenue Code shall be excluded from Virginia adjusted gross income. This exclusion shall apply only to those discharges that (i) are described in clauses (i), (ii), and (iii) of § 108(f)(5)(A) of the Internal Revenue Code and (ii) occur after December 31, 2017. For the purposes of this subsection, “eligible veteran” means a veteran who has been rated by the U.S. Department of Veterans Affairs, or its successor agency pursuant to federal law, to have a 100 percent service-connected, permanent, and total disability.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15071,"edition_id":1,"name":"Individual Income Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:51:58","date_modified":"2026-06-26 03:51:58","permalink":{"id":253971,"object_type":"structure","relational_id":15071,"identifier":"2","token":"58.1\/I\/3\/2","url":"\/58.1\/I\/3\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62270,"structure_id":15071,"section_number":"58.1-320","catch_line":"Imposition of tax","url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","metadata":false},{"id":77087,"structure_id":15071,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","metadata":false},{"id":74654,"structure_id":15071,"section_number":"58.1-322","catch_line":"Virginia taxable income of residents","url":"\/58.1-322\/","token":"58.1\/I\/3\/2\/58.1-322","metadata":false},{"id":85168,"structure_id":15071,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","url":"\/58.1-322.01\/","token":"58.1\/I\/3\/2\/58.1-322.01","metadata":false},{"id":81784,"structure_id":15071,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","url":"\/58.1-322.02\/","token":"58.1\/I\/3\/2\/58.1-322.02","metadata":false},{"id":79461,"structure_id":15071,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","url":"\/58.1-322.03\/","token":"58.1\/I\/3\/2\/58.1-322.03","metadata":false},{"id":67865,"structure_id":15071,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","url":"\/58.1-322.04\/","token":"58.1\/I\/3\/2\/58.1-322.04","metadata":false},{"id":82610,"structure_id":15071,"section_number":"58.1-322.1","catch_line":"Expired","url":"\/58.1-322.1\/","token":"58.1\/I\/3\/2\/58.1-322.1","metadata":false},{"id":68261,"structure_id":15071,"section_number":"58.1-322.2","catch_line":"Expired","url":"\/58.1-322.2\/","token":"58.1\/I\/3\/2\/58.1-322.2","metadata":false},{"id":60516,"structure_id":15071,"section_number":"58.1-323","catch_line":"Repealed","url":"\/58.1-323\/","token":"58.1\/I\/3\/2\/58.1-323","metadata":false},{"id":87236,"structure_id":15071,"section_number":"58.1-323.1","catch_line":"Repealed","url":"\/58.1-323.1\/","token":"58.1\/I\/3\/2\/58.1-323.1","metadata":false},{"id":76604,"structure_id":15071,"section_number":"58.1-324","catch_line":"Married individuals","url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","metadata":false},{"id":57460,"structure_id":15071,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},{"id":86632,"structure_id":15071,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","metadata":false}],"previous_section":{"id":62270,"structure_id":15071,"section_number":"58.1-320","catch_line":"Imposition of tax","url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","metadata":false},"next_section":{"id":74654,"structure_id":15071,"section_number":"58.1-322","catch_line":"Virginia taxable income of residents","url":"\/58.1-322\/","token":"58.1\/I\/3\/2\/58.1-322","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-321\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1972, chapters 310 and 827; in 1978, chapters 159 and 796; in 1981, chapter 402; in 1984, chapter 675; in 1987, chapter 9; in 1993, chapter 803; in 2007, chapters 527<\/a> and 543<\/a>; in 2017, chapter 444<\/a>; in 2020, chapter 606<\/a>.<\/p>","references":[{"id":79461,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","order_by":null,"url":"\/58.1-322.03\/"},{"id":68211,"section_number":"58.1-341","catch_line":"Returns of individuals","order_by":null,"url":"\/58.1-341\/"},{"id":74602,"section_number":"58.1-399","catch_line":"Reporting and payment requirements for a partnership subject to a final federal adjustment","order_by":null,"url":"\/58.1-399\/"},{"id":58457,"section_number":"58.1-490","catch_line":"Declarations of estimated tax","order_by":null,"url":"\/58.1-490\/"}],"refers_to":[{"id":62270,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"},{"id":85168,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","order_by":null,"url":"\/58.1-322.01\/"},{"id":79461,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","order_by":null,"url":"\/58.1-322.03\/"}],"permalink":{"id":253977,"object_type":"law","relational_id":77087,"identifier":"58.1-321","token":"58.1\/I\/3\/2\/58.1-321","url":"\/58.1-321\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","dublin_core":{"Title":"Exemptions and exclusions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-321","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> No tax levied pursuant to \u00a7 58.1-320<\/a> is imposed, nor any return required to be filed, by: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A single individual<\/span> where the Virginia adjusted gross income<\/span> plus the modification specified in subdivision 5 of § 58.1-322.03<\/a> for such taxable year is less than $11,650 for taxable years beginning on and after January 1, 2010, but before January 1, 2012.\n\t\t\t\tA single individual<\/span> where the Virginia adjusted gross income<\/span> plus the modification specified in subdivision 5 of § 58.1-322.03<\/a> for such taxable year is less than $11,950 for taxable years beginning on and after January 1, 2012. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An individual<\/span> and spouse if their combined Virginia adjusted gross income<\/span> plus the modification specified in subdivision 5 of § 58.1-322.03<\/a> is less than $23,300 for taxable years beginning on and after January 1, 2010 (or one-half of such amount in the case of a married individual<\/span> filing a separate return) but before January 1, 2012, and less than $23,900 for taxable years beginning on and after January 1, 2012 (or one-half of such amount in the case of a married individual<\/span> filing a separate return).\n\t\t\t\tFor the purposes of this section, “Virginia adjusted gross income<\/span>” means federal adjusted gross income for the taxable years with the modifications specified in §§ 58.1-322.01<\/a> and 58.1-322.02<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Persons in the Armed Forces of the United States stationed on military or naval reservations within Virginia who are not domiciled in Virginia shall not be held liable to income taxation for compensation<\/span> received from military or naval service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For taxable years beginning on and after January 1, 2020, but before January 1, 2026, any amount that is includible in the federal adjusted gross income of an eligible veteran<\/span> by reason of the whole or partial discharge of any loan described in § 108(f)(5)(B) of the Internal Revenue Code shall be excluded from Virginia adjusted gross income<\/span>. This exclusion shall apply only to those discharges that (i) are described in clauses (i), (ii), and (iii) of § 108(f)(5)(A) of the Internal Revenue Code and (ii) occur after December 31, 2017. For the purposes of this subsection, “eligible veteran<\/span>” means a veteran who has been rated by the U.S. Department<\/span> of Veterans Affairs, or its successor agency pursuant to federal law<\/span>, to have a 100 percent service-connected, permanent, and total disability. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS AND EXCLUSIONS (\u00a7 58.1-321)\n\nA. No tax levied pursuant to \u00a7 58.1-320 is imposed, nor any return required to\nbe filed, by:\n\n 1. A single individual where the Virginia adjusted gross income plus the\n modification specified in subdivision 5 of § 58.1-322.03 for such taxable\n year is less than $11,650 for taxable years beginning on and after January 1,\n 2010, but before January 1, 2012.\n \t\t\t\tA single individual where the Virginia adjusted gross income plus the\n modification specified in subdivision 5 of § 58.1-322.03 for such taxable\n year is less than $11,950 for taxable years beginning on and after January 1,\n 2012.\n\n 2. An individual and spouse if their combined Virginia adjusted gross income\n plus the modification specified in subdivision 5 of § 58.1-322.03 is less\n than $23,300 for taxable years beginning on and after January 1, 2010 (or\n one-half of such amount in the case of a married individual filing a separate\n return) but before January 1, 2012, and less than $23,900 for taxable years\n beginning on and after January 1, 2012 (or one-half of such amount in the case\n of a married individual filing a separate return).\n \t\t\t\tFor the purposes of this section, “Virginia adjusted gross\n income” means federal adjusted gross income for the taxable years with\n the modifications specified in §§ 58.1-322.01 and 58.1-322.02.\n\nB. Persons in the Armed Forces of the United States stationed on military or\nnaval reservations within Virginia who are not domiciled in Virginia shall not\nbe held liable to income taxation for compensation received from military or\nnaval service.\n\nC. For taxable years beginning on and after January 1, 2020, but before January\n1, 2026, any amount that is includible in the federal adjusted gross income of\nan eligible veteran by reason of the whole or partial discharge of any loan\ndescribed in § 108(f)(5)(B) of the Internal Revenue Code shall be excluded\nfrom Virginia adjusted gross income. This exclusion shall apply only to those\ndischarges that (i) are described in clauses (i), (ii), and (iii) of §\n108(f)(5)(A) of the Internal Revenue Code and (ii) occur after December 31,\n2017. For the purposes of this subsection, “eligible veteran” means\na veteran who has been rated by the U.S. Department of Veterans Affairs, or its\nsuccessor agency pursuant to federal law, to have a 100 percent\nservice-connected, permanent, and total disability.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.03, 58.1-016; 1971, Ex. Sess., c. 171; 1972, cc.\n310, 827; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675; 1987, c. 9; 1993, c.\n803; 2004, Sp. Sess. I, c. 3; 2007, cc. 527, 543; 2017, c. 444; 2020, c. 606.","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}}