CODE OF VIRGINIA (REPEALED EFFECTIVE OCTOBER 1, 2016) PAYROLL DEDUCTIONS (ยง 23-38.87) The Commonwealth and its agencies and localities and their subdivisions and any employer in the Commonwealth are authorized to agree, by contract or otherwise, to remit payments or contributions on behalf of an employee toward prepaid tuition contracts or savings trust accounts through payroll deductions. HISTORY: 1994, c. 661; 1999, cc. 485, 518; 2009, cc. 827, 845.