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1998 SESSION
985316705Patrons-- Maxwell and Williams; Delegates: Barlow, Behm, Christian, Crittenden, Diamonstein and Hamilton
Be 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; and for taxable years beginning on and after January 1,
1998, less than the total of (i) the amount of the basic
standard deduction for single taxpayers determined pursuant to
§ 63 (c) of the Internal Revenue Code for such taxable year and
(ii) the amount of the personal exemption amount for individuals
determined pursuant to § 151 (d) of the Internal Revenue Code for such
taxable year; or
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 (or one-half of such amount in the case of a married
individual filing a separate return); and for taxable years beginning on
and after January 1, 1998, less than the total of (i) the amount of the basic
standard deduction for an individual and spouse filing a joint
return determined pursuant to § 63 (c) of the Internal Revenue
Code for such taxable year and (ii) the amount of the personal exemption
amounts for the
individual and spouse determined pursuant to
§ 151 (d) of the Internal Revenue Code for such taxable year
(or one-half of such total 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.