Virginia HB 631: Income tax, state; deduction for tolls paid on Virginia roads.

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2020 SESSION

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20100295D

HOUSE BILL NO. 631 

Offered January 8, 2020 

Prefiled January 6, 2020 

A BILL to amend and reenact � 58.1-322.03 of the Code of 
 Virginia, relating to income tax deduction; tolls paid on Virginia roads. 
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Patron-- LaRock 

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Referred to Committee on Finance 

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Be it enacted by the General Assembly of Virginia:

1. That � 58.1-322.03 of the Code of Virginia is amended and 
 reenacted as follows:

� 58.1-322.03. Virginia taxable income; deductions.

In computing Virginia taxable income pursuant to � 58.1-322, 
 there shall be deducted from Virginia adjusted gross income as defined in � 
 58.1-321:

1. a. The amount allowable for itemized deductions for federal 
 income tax purposes where the taxpayer has elected for the taxable year to 
 itemize deductions on his federal return, but reduced by the amount of income 
 taxes imposed by the Commonwealth or any other taxing jurisdiction and deducted 
 on such federal return and increased by an amount that, when added to the 
 amount deducted under � 170 of the Internal Revenue Code for mileage, results 
 in a mileage deduction at the state level for such purposes at a rate of 18 
 cents per mile; or

b. Provided that the taxpayer has not itemized deductions for 
 the taxable year on his federal income tax return: (i) for taxable years 
 beginning before January 1, 2019, and on and after January 1, 2026, $3,000 for 
 single individuals and $6,000 for married persons (one-half of such amounts in 
 the case of a married individual filing a separate return) and (ii) for taxable 
 years beginning on and after January 1, 2019, but before January 1, 2026, 
 $4,500 for single individuals and $9,000 for married persons (one-half of such 
 amounts in the case of a married individual filing a separate return). For 
 purposes of this section, any person who may be claimed as a dependent on 
 another taxpayer's return for the taxable year may compute the deduction only 
 with respect to earned income.

2. a. A deduction in the amount of $930 for each personal 
 exemption allowable to the taxpayer for federal income tax purposes.

b. Each blind or aged taxpayer as defined under � 63(f) of the 
 Internal Revenue Code shall be entitled to an additional personal exemption in 
 the amount of $800.

The additional deduction for blind or aged taxpayers allowed 
 under this subdivision shall be allowable regardless of whether the taxpayer 
 itemizes deductions for the taxable year for federal income tax purposes.

3. A deduction equal to the amount of employment-related 
 expenses upon which the federal credit is based under � 21 of the Internal 
 Revenue Code for expenses for household and dependent care services necessary 
 for gainful employment.

4. An additional $1,000 deduction for each child residing for 
 the entire taxable year in a home under permanent foster care placement as 
 defined in � 63.2-908,