Virginia Decodedhttps://vacode.org37161258.1-322Virginia taxable income of residents202658.1-322.0158.1-322.0258.1-322.0358.1-322.0458.1-3702TaxationTaxes Administered by the Department of TaxationIncome TaxIndividual Income Tax

The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year, which excludes combat pay for certain members of the Armed Forces of the United States as provided in § 112 of the Internal Revenue Code, as amended, and with the modifications specified in §§ 58.1-322.01 through 58.1-322.04.

Code 1950, § 58-151.013; 1971, Ex. Sess., c. 171; 1972, c. 827; 1973, cc. 198, 345, 458; 1974, c. 682; 1975, c. 46; 1976, cc. 528, 694, 781; 1977, cc. 297, 612; 1978, cc. 67, 158; 1979, cc. 226, 596; 1981, cc. 402, 414; 1982, c. 633; 1983, cc. 452, 472; 1984, cc. 153, 162, 636, 674, 675, 729; 1985, cc. 221, 465; 1986, cc. 474, 515; 1987, cc. 9, 484, 531, 615; 1988, cc. 741, 743, 755, 756; 1989, cc. 39, 639, 749; 1989, Sp. Sess., c. 3; 1990, cc. 507, 525, 714; 1991, cc. 346, 361; 1992, cc. 665, 678, 686, 691; 1993, c. 803; 1994, cc. 488, 590; 1994, 1st Sp. Sess., c. 5; 1996, cc. 401, 624; 1997, cc. 106, 785, 861, 909; 1998, cc. 373, 874; 1999, cc. 285, 298, 339, 365, 485, 498, 518, 535, 588; 2000, cc. 382, 387, 394, 400, 419, 1021, 1039; 2001, c. 476; 2003, cc. 3, 58, 181, 209, 807, 980; 2004, Sp. Sess. I, c. 3; 2005, cc. 27, 67; 2006, cc. 214, 570, 599, 617, 939; 2007, cc. 359, 527, 543, 636, 942; 2008, cc. 149, 211; 2009, c. 508; 2010, cc. 802, 830; 2011, c. 851; 2012, cc. 2, 96, 256, 305, 578; 2013, cc. 88, 801; 2014, cc. 225, 729; 2015, cc. 60, 82, 227, 248, 311, 335, 336; 2016, cc. 304, 391; 2017, c. 444.Virginia Dept. of Taxation v. DavenportRecord 961270253 Va. 2281997-02-28https://www.courtlistener.com/opinion/1060067/virginia-dept-of-taxation-v-davenport/ . . . JUSTICE HASSELL . . . SCVArlington County v. WhiteRecord 991374528 S.E.2d 7062000-04-21https://www.courtlistener.com/opinion/1059632/arlington-county-v-white/ . . . JUSTICE KINSER, . . . SCVCommonwealth v. General Electric Co.Record 850577372 S.E.2d 5991988-09-23https://www.courtlistener.com/opinion/1222923/commonwealth-v-general-electric-co/ . . . 372 S.E.2d 599 (1988) . . . SCV . . . Commonwealth of Virginia, Department of Taxation v. 1887 . . . 05982222023-05-23https://www.courtlistener.com/opinion/9401156/commonwealth-of-virginia-department-of-taxation-v-1887-holdings-inc/ . . . COURT OF APPEALS OF VIRGINIA . . . COACourtney R. Herbert v. Guy R. Joubert18472242025-02-25https://www.courtlistener.com/opinion/10339007/courtney-r-herbert-v-guy-r-joubert/ . . . COURT OF APPEALS OF VIRGINIA . . . COAHarper v. Virginia Department of TaxationRecord 900770; Record 900792401 S.E.2d 8681991-03-01https://www.courtlistener.com/opinion/1312447/harper-v-virginia-department-of-taxation/ . . . 401 S.E.2d 868 (1991) . . . SCV