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2019 SESSION
19101106DBe 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 plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $11,650 for taxable years beginning on and after January 1, 2010, but before January 1, 2012.
A single individual where the Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $11,950 for taxable years beginning on and after January 1, 2012, but before January 1, 2019.
A single individual where the Virginia adjusted gross income plus the modification specified in subdivision 5 of § 58.1-322.03 for such taxable year is less than $15,000 for taxable years beginning on and after January 1, 2019.
2. An individual and spouse if their combined Virginia
adjusted gross income plus the modification specified in subdivision 5 of §
58.1-322.03 is less than $23,300 for taxable years beginning on and after
January 1, 2010, but
before January 1, 2012 (or one-half of such amount in the
case of a married individual filing a separate return) but
before January 1, 2012, and; less than $23,900 for taxable
years beginning on and after January 1, 2012, but
before January 1, 2019 (or one-half of such amount in the
case of a married individual filing a separate return); and
less than $30,000 for taxable years beginning on and after January 1, 2019 (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 §§ 58.1-322.01 and 58.1-322.02.
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.