Editions

These are the available editions of the code.

  1. 2025
    View § 58.1-301 (Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code
    Browse Edition
  2. 2026 - updated Aug 02, 2026 (Current Edition)
    View § 58.1-301 (Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code
    Browse Edition