Virginia Code

Va. Code Ann. § 58.1-322 (2026)

Virginia taxable income of residents

✓ current as of May 2026

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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 58.1-322.04.

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. 488, 590; 1994, 1st Sp. Sess., c. 5; 1996, cc. 401, 624; 1997, cc. 106, 785, 861, 909; 1998, cc. 373, 874; 1999, cc. 285, 298, 339, 365, 485, 498, 518, 535, 588; 2000, cc. 382, 387, 394, 400, 419, 1021, 1039; 2001, c. 476; 2003, cc. 3, 58, 181, 209, 807, 980; 2004, Sp. Sess. I, c. 3; 2005, cc. 27, 67; 2006, cc. 214, 570, 599, 617, 939; 2007, cc. 359, 527, 543, 636, 942; 2008, cc. 149, 211; 2009, c. 508; 2010, cc. 802, 830; 2011, c. 851; 2012, cc. 2, 96, 256, 305, 578; 2013, cc. 88, 801; 2014, cc. 225, 729; 2015, cc. 60, 82, 227, 248, 311, 335, 336; 2016, cc. 304, 391; 2017, c. 444.

Notes of Decisions

Cited in 10 cases (1 in the last 5 years), 1988–2025 · leading case: Dep't of Revenue of Kentucky v. Davis, 553 U.S. 328 (2008).

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Dep't of Revenue of Kentucky v. Davis, 553 U.S. 328 (2008). · cites it 2× “32, § 5811(18)(A)(i)(II) (2007); Va. Code Ann. §§ 58.1-322 (B)(1), (C)(2) (Lexis Supp.”

Davis v. Michigan Dep't of the Treasury, 489 U.S. 803 (1989). · cites it 2× “1988) (amounts received from state retirement systems and retirement pay received by police officers and firemen from municipal or county retirement plans exempt in their entirety; federal civil service retirement annuity exempt only up to $3000); Va. Code § 58.1-322(0(3) (Supp.…”

Arlington Cnty. v. White, 528 S.E.2d 706 (Va. 2000). · cites it 4× “Arlington County's definition of "dependant" for purposes of its self-funded health benefit plan is not a reasonable method of implementing its implied authority because the definition bestows a governmental benefit on certain relationships that contravene Virginia's public…”

Harper v. Virginia Dep't of Taxation, 401 S.E.2d 868 (Va. 1991). · cites it 2× “Code Section 58.1-322(C)(3) (Supp. 1988); W.Va.”

Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). · cites it 2× “§ 49-1-608 (1989); Va.Code § 58.1-322(C)(3) (Supp.1988); W.Va.”

Commonwealth v. Gen. Elec. Co., 372 S.E.2d 599 (Va. 1988). “032, now §§ 58.1-322 and -402, list specific instances of nonconformity but that, “None relates to DISCs; nor can § 58-151.”

Virginia Dept. of Taxation v. Davenport, 482 S.E.2d 808 (Va. 1997). · cites it 13× “JUSTICE HASSELL delivered the opinion of the Court: In this appeal, we consider whether Code § 58.1-322 requires taxpayers, who included the unearned income of their minor children in the taxpayers’ federal adjusted gross income, to include the children’s unearned income in the…”

Davenport v. Dep't of Taxation, 38 Va. Cir. 421 (Richmond County Cir. Ct. 1996). · cites it 21× “First, the Department points out that Va. Code § 58.1-322, which defines “Virginia taxable income,” sets out more than three pages of items which must be added to, or which may be deducted from, a taxpayer’s federal adjusted gross income in order to arrive at the taxpayer’s…”

Donald Arthur Herrington v. Commonwealth of Virginia (Va. Ct. App. 2025). “02 (“In computing Virginia taxable income pursuant to § 58.1-322, to the extent included in federal adjusted gross income, there shall be subtracted: .”

Giesecke v. Dep't of Taxation, 34 Va. Cir. 455 (Fairfax Cir. Ct. 1994). “In amending § 58.1-322, the legislature did not create “wholly new law” to which the taxpayers were subjected contrary to their legitimate expectations of finality and repose.”

— Va. Code Ann. § 58.1-322(A) — 1 case

Virginia Dept. of Taxation v. Davenport, 482 S.E.2d 808 (Va. 1997). “JUSTICE HASSELL delivered the opinion of the Court: In this appeal, we consider whether Code § 58.1-322 requires taxpayers, who included the unearned income of their minor children in the taxpayers’ federal adjusted gross income, to include the children’s unearned income in the…”

— Va. Code Ann. § 58.1-322(C)(3) — 3 cases

Davis v. Michigan Dep't of the Treasury, 489 U.S. 803 (1989). “1988) (amounts received from state retirement systems and retirement pay received by police officers and firemen from municipal or county retirement plans exempt in their entirety; federal civil service retirement annuity exempt only up to $3000); Va. Code § 58.1-322(0(3) (Supp.…”

Harper v. Virginia Dep't of Taxation, 401 S.E.2d 868 (Va. 1991). “Code Section 58.1-322(C)(3) (Supp. 1988); W.Va.”

Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). “§ 49-1-608 (1989); Va.Code § 58.1-322(C)(3) (Supp.1988); W.Va.”

— Va. Code Ann. § 58.1-322(D)(2)(a) — 1 case

Arlington Cnty. v. White, 528 S.E.2d 706 (Va. 2000). “Arlington County's definition of "dependant" for purposes of its self-funded health benefit plan is not a reasonable method of implementing its implied authority because the definition bestows a governmental benefit on certain relationships that contravene Virginia's public…”

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