{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-608.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-608.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-608.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-608.1.html"}],"law_id":62101,"edition_id":1,"section_id":62101,"structure_id":14117,"section_number":"60.2-608.1","catch_line":"Deduction and withholding of federal income tax","history":"1996, c. 107.","full_text":"A\n\nFor all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.B\n\nAny amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.C\n\nAny amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.D\n\nAmounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title.E\n\nThe Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits.","order_by":null,"text":{"0":{"id":226594,"text":"For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":226595,"text":"Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":226596,"text":"Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":226597,"text":"Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":226598,"text":"The Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":14117,"edition_id":1,"name":"Benefit Computation","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":12884,"metadata":{},"date_created":"2026-06-26 03:46:55","date_modified":"2026-06-26 03:46:55","permalink":{"id":267843,"object_type":"structure","relational_id":14117,"identifier":"2","token":"60.2\/6\/2","url":"\/60.2\/6\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12884,"edition_id":1,"name":"Benefits","identifier":"6","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267835,"object_type":"structure","relational_id":12884,"identifier":"6","token":"60.2\/6","url":"\/60.2\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":60206,"structure_id":14117,"section_number":"60.2-601","catch_line":"Payment of benefits","url":"\/60.2-601\/","token":"60.2\/6\/2\/60.2-601","metadata":false},{"id":74792,"structure_id":14117,"section_number":"60.2-602","catch_line":"Weekly benefit amount","url":"\/60.2-602\/","token":"60.2\/6\/2\/60.2-602","metadata":false},{"id":80045,"structure_id":14117,"section_number":"60.2-603","catch_line":"Weekly benefit for unemployment; income disregard","url":"\/60.2-603\/","token":"60.2\/6\/2\/60.2-603","metadata":false},{"id":56087,"structure_id":14117,"section_number":"60.2-604","catch_line":"Reduction of benefit amount by amount of pension","url":"\/60.2-604\/","token":"60.2\/6\/2\/60.2-604","metadata":false},{"id":58456,"structure_id":14117,"section_number":"60.2-605","catch_line":"Benefit rights based on benefit year","url":"\/60.2-605\/","token":"60.2\/6\/2\/60.2-605","metadata":false},{"id":57628,"structure_id":14117,"section_number":"60.2-606","catch_line":"Benefits when wages irregular","url":"\/60.2-606\/","token":"60.2\/6\/2\/60.2-606","metadata":false},{"id":60428,"structure_id":14117,"section_number":"60.2-607","catch_line":"Maximum total benefit amounts","url":"\/60.2-607\/","token":"60.2\/6\/2\/60.2-607","metadata":false},{"id":55252,"structure_id":14117,"section_number":"60.2-608","catch_line":"Child support intercept of unemployment benefits","url":"\/60.2-608\/","token":"60.2\/6\/2\/60.2-608","metadata":false},{"id":62101,"structure_id":14117,"section_number":"60.2-608.1","catch_line":"Deduction and withholding of federal income tax","url":"\/60.2-608.1\/","token":"60.2\/6\/2\/60.2-608.1","metadata":false},{"id":69594,"structure_id":14117,"section_number":"60.2-608.2","catch_line":"Withholding of benefits; food stamp overissuance","url":"\/60.2-608.2\/","token":"60.2\/6\/2\/60.2-608.2","metadata":false},{"id":60805,"structure_id":14117,"section_number":"60.2-609","catch_line":"Reciprocal arrangements with agencies of other states or federal government","url":"\/60.2-609\/","token":"60.2\/6\/2\/60.2-609","metadata":false}],"previous_section":{"id":55252,"structure_id":14117,"section_number":"60.2-608","catch_line":"Child support intercept of unemployment benefits","url":"\/60.2-608\/","token":"60.2\/6\/2\/60.2-608","metadata":false},"next_section":{"id":69594,"structure_id":14117,"section_number":"60.2-608.2","catch_line":"Withholding of benefits; food stamp overissuance","url":"\/60.2-608.2\/","token":"60.2\/6\/2\/60.2-608.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-608.1\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapter 107<\/a> 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.<\/p>","references":[{"id":57182,"section_number":"60.2-600","catch_line":"No assignment of benefits; exemptions","order_by":null,"url":"\/60.2-600\/"}],"refers_to":false,"permalink":{"id":267877,"object_type":"law","relational_id":62101,"identifier":"60.2-608.1","token":"60.2\/6\/2\/60.2-608.1","url":"\/60.2-608.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-608.1\/","token":"60.2\/6\/2\/60.2-608.1","dublin_core":{"Title":"Deduction and withholding of federal income tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-608.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEDUCTION AND WITHHOLDING OF FEDERAL INCOME TAX (\u00a7 60.2-608.1)\n\nA. For all payments made after December 31, 1996, federal income tax may be\ndeducted and withheld from a benefit payment if the individual receiving such\nbenefits voluntarily requests such deduction and withholding. The deduction\nshall be an amount equal to fifteen percent of such payment, or the amount\ndetermined by the Internal Revenue Service.\n\nB. Any amount deducted and withheld under subsection A of this section shall\nremain in the Unemployment Compensation Fund until transferred to the Internal\nRevenue Service as a payment of income tax.\n\nC. Any amount deducted and withheld under subsection A of this section shall be\ntreated as if it were paid to the individual as unemployment benefits.\n\nD. Amounts shall be deducted and withheld under this section only after amounts\nare deducted and withheld for any unemployment benefit overpayments, child\nsupport obligations, or any other amounts required to be deducted and withheld\nunder this title.\n\nE. The Commission shall follow all procedures specified by the United States\nDepartment of Labor and the Internal Revenue Service pertaining to the deducting\nand withholding of federal income tax from unemployment benefits.\n\nHISTORY: 1996, c. 107.","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}}