                                 CODE OF VIRGINIA

OFFICE EXPENSES; TAXES AND WITHHOLDING (§ 30-19.14)

A. 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.

B. 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
&#8220;accountable plan&#8221; as defined in &#xA7; 1.62-2(c)(2) of the Internal
Revenue Code Tax Regulations.

HISTORY: 1976, c. 735, § 14.1-18.2; 1984, c. 161; 1998, c. 872; 2001, c. 785.