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2000 SESSION
002854608Be it enacted by the General Assembly of Virginia:
1. That § 58.1-321 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-321. Exemptions and exclusions.
A. No tax levied pursuant to § 58.1-320 is imposed, nor any return required to be filed by:
1. A single individual where the Virginia adjusted gross income for such
taxable year is less than $3,000 for taxable years beginning before January 1,
1987; and less than $5,000 for taxable years beginning on and after January 1,
1987, through December 31, 2000; and less than $8,000 for taxable years
beginning on and after January 1, 2001;
2. An individual and spouse if their combined Virginia adjusted gross income
for such taxable year is less than $3,000 for taxable years beginning before
January 1, 1987; and less than $8,000 for taxable years beginning on and after
January 1, 1987, through December 31, 2000, (or one-half of such amount in the
case of a married individual filing a separate return); and less than $13,000
for taxable years beginning on and after January 1, 2001, (or one-half of such
amount in the case of a married individual filing a separate return).
For the purposes of this section "Virginia adjusted gross income" means federal adjusted gross income for the taxable years with the modifications specified in § 58.1-322 B, § 58.1-322 C and the additional deductions allowed under § 58.1-322 D 2 b and D 5.
B. Persons in the armed forces of the United States stationed on military or naval reservations within Virginia who are not domiciled in Virginia shall not be held liable to income taxation for compensation received from military or naval service.