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 Code of Virginia (Last Updated:July 28, 2020)
 TITLE 58.1. Taxation
 SUBTITLE I. Taxes Administered By the Department of Taxation
 CHAPTER 3. Income Tax
 ARTICLE 2. Individual Income Tax
 SECTION 58.1-322. Virginia taxable income of residents

  SECTION 58.1-322. Virginia taxable income of residents  

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 58.1-322.01 .

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. 58.1-322.01 , 58.1-322.01 ; 1994, 1st Sp. Sess., c. 58.1-322.01 ; 1996, cc. 58.1-322.01 , 58.1-322.01 ; 1997, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 1998, cc. 58.1-322.01 , 58.1-322.01 ; 1999, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2000, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2001, c. 58.1-322.01 ; 2003, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2004, Sp. Sess. I, c. 58.1-322.01 ; 2005, cc. 58.1-322.01 , 58.1-322.01 ; 2006, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2007, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2008, cc. 58.1-322.01 , 58.1-322.01 ; 2009, c. 58.1-322.01 ; 2010, cc. 58.1-322.01 , 58.1-322.01 ; 2011, c. 58.1-322.01 ; 2012, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2013, cc. 58.1-322.01 , 58.1-322.01 ; 2014, cc. 58.1-322.01 , 58.1-322.01 ; 2015, cc. 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 , 58.1-322.01 ; 2016, cc. 58.1-322.01 , 58.1-322.01 ; 2017, c. 58.1-322.01 .