{
  "batch": "863-virginia-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_anchor_code",
      "category": "Business",
      "title": "[Unverified - being checked] Virginia: statutory code index",
      "summary": "[Unverified - being checked] Virginia's statutory code is published on the official Virginia Law Information System at law.lis.virginia.gov under the Code of Virginia table of contents listing 65 titles including Title 58.1 Taxation.",
      "body": "Virginia's statutory code is published on the official Virginia Law Information System at law.lis.virginia.gov under the Code of Virginia table of contents listing 65 titles including Title 58.1 Taxation.\n\nWhat Virginia General Assembly actually says:\n\n“Title 1 General Provisions Title 2.2 Administration of Government Title 3.2 Agriculture, Animal Care, and Food Title 4.1 Alcoholic Beverage and Cannabis Control Title 5.1 Aviation Title 6.2 Financial Institutions and Services Title 8.01 Civil Remedies and Procedure Title 8.1A Uniform Commercial Code — General Provisions Title 8.2 Commercial Code - Sales Title 8.2A Commercial Code — Leases Title 8.3A Commercial Code — Negotiable Instruments Title 8.4 Commercial Code — Bank Deposits and Collections Title 8.4A Commercial Code — Funds Transfers Title 8.5A Uniform Commercial Code — Letters of Credit Title 8.7 Commercial Code — Warehouse Receipts, Bills of Lading and Other Documents of Title Title 8.8A Commercial Code — Investment Securities Title 8.9A Commercial Code — Secured Transactions Title 8.10 Commercial Code — Effective Date — Transitional Provisions Title 8.11 1973 Amendatory Act — Effective Date and Transition Provisions Title 8.12 Controllable Electronic Records Title 8.13 2022 Amendments – Effective Date and Transition Provisions Title 9.1 Commonwealth Public Safety Title 10.1 Conservation Title 11 Contracts Title 12.1 State Corporation Commission Title 13.1 Corporations Title 15.2 Counties, Cities and Towns Title 16.1 Courts Not of Record Title 17.1 Courts of Record Title 18.2 Crimes and Offenses Generally Title 19.2 Criminal Procedure Title 20 Domestic Relations Title 21 Drainage, Soil Conservation, Sanitation and Public Facilities Districts Title 22.1 Education Title 23.1 Institutions of Higher Education; Other Educational and Cultural Institutions Title 24.2 Elections Title 25.1 Eminent Domain Title 27 Fire Protection Title 28.2 Fisheries and Habitat of the Tidal Waters Title 29.1 Wildlife, Inland Fisheries and Boating Title 30 General Assembly Title 32.1 Health Title 33.2 Highways and Other Surface Transportation Systems Title 34 Homestead and Other Exemptions Title 35.1 Hotels, Restaurants, Summer Camps, and Campgrounds Title 36 Housing Title 37.2 Behavioral Health and Developmental Services Title 38.2 Insurance Title 40.1 Labor and Employment Title 41.1 Land Office Title 42.1 Libraries Title 43 Mechanics' and Certain Other Liens Title 44 Military and Emergency Laws Title 45.2 Mines, Minerals, and Energy Title 46.2 Motor Vehicles Title 47.1 Notaries and Out-of-State Commissioners Title 48 Nuisances Title 49 Oaths, Affirmations and Bonds Title 50 Partnerships Title 51.1 Pensions, Benefits, and Retirement Title 51.5 Persons with Disabilities Title 52 Police (State) Title 53.1 Prisons and Other Methods of Correction Title 54.1 Professions and Occupations Title 55.1 Property and Conveyances Title 56 Public Service Companies Title 57 Religious and Charitable Matters; Cemeteries Title 58.1 Taxation Title 59.1 Trade and Commerce Title 60.2 Unemployment Compensation Title 61.1 Warehouses, Cold Storage and Refrigerated Locker Plants Title 62.1 Waters of the State, Ports and Harbors Title 63.2 Welfare (Social Services) Title 64.2 Wills, Trusts, and Fiduciaries Title 65.2 Workers' Compensation Title 66 Juvenile Justice”\n\nNote: Anchor record for batch 863-virginia-creator-tax-treatment.",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "Title 1 General Provisions Title 2.2 Administration of Government Title 3.2 Agriculture, Animal Care, and Food Title 4.1 Alcoholic Beverage and Cannabis Control Title 5.1 Aviation Title 6.2 Financial Institutions and Services Title 8.01 Civil Remedies and Procedure Title 8.1A Uniform Commercial Code — General Provisions Title 8.2 Commercial Code - Sales Title 8.2A Commercial Code — Leases Title 8.3A Commercial Code — Negotiable Instruments Title 8.4 Commercial Code — Bank Deposits and Collections Title 8.4A Commercial Code — Funds Transfers Title 8.5A Uniform Commercial Code — Letters of Credit Title 8.7 Commercial Code — Warehouse Receipts, Bills of Lading and Other Documents of Title Title 8.8A Commercial Code — Investment Securities Title 8.9A Commercial Code — Secured Transactions Title 8.10 Commercial Code — Effective Date — Transitional Provisions Title 8.11 1973 Amendatory Act — Effective Date and Transition Provisions Title 8.12 Controllable Electronic Records Title 8.13 2022 Amendments – Effective Date and Transition Provisions Title 9.1 Commonwealth Public Safety Title 10.1 Conservation Title 11 Contracts Title 12.1 State Corporation Commission Title 13.1 Corporations Title 15.2 Counties, Cities and Towns Title 16.1 Courts Not of Record Title 17.1 Courts of Record Title 18.2 Crimes and Offenses Generally Title 19.2 Criminal Procedure Title 20 Domestic Relations Title 21 Drainage, Soil Conservation, Sanitation and Public Facilities Districts Title 22.1 Education Title 23.1 Institutions of Higher Education; Other Educational and Cultural Institutions Title 24.2 Elections Title 25.1 Eminent Domain Title 27 Fire Protection Title 28.2 Fisheries and Habitat of the Tidal Waters Title 29.1 Wildlife, Inland Fisheries and Boating Title 30 General Assembly Title 32.1 Health Title 33.2 Highways and Other Surface Transportation Systems Title 34 Homestead and Other Exemptions Title 35.1 Hotels, Restaurants, Summer Camps, and Campgrounds Title 36 Housing Title 37.2 Behavioral Health and Developmental Services Title 38.2 Insurance Title 40.1 Labor and Employment Title 41.1 Land Office Title 42.1 Libraries Title 43 Mechanics' and Certain Other Liens Title 44 Military and Emergency Laws Title 45.2 Mines, Minerals, and Energy Title 46.2 Motor Vehicles Title 47.1 Notaries and Out-of-State Commissioners Title 48 Nuisances Title 49 Oaths, Affirmations and Bonds Title 50 Partnerships Title 51.1 Pensions, Benefits, and Retirement Title 51.5 Persons with Disabilities Title 52 Police (State) Title 53.1 Prisons and Other Methods of Correction Title 54.1 Professions and Occupations Title 55.1 Property and Conveyances Title 56 Public Service Companies Title 57 Religious and Charitable Matters; Cemeteries Title 58.1 Taxation Title 59.1 Trade and Commerce Title 60.2 Unemployment Compensation Title 61.1 Warehouses, Cold Storage and Refrigerated Locker Plants Title 62.1 Waters of the State, Ports and Harbors Title 63.2 Welfare (Social Services) Title 64.2 Wills, Trusts, and Fiduciaries Title 65.2 Workers' Compensation Title 66 Juvenile Justice",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "statutory code index",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_imposition",
      "category": "Business",
      "title": "Virginia: individual income tax rates",
      "summary": "Virginia imposes an annual individual income tax on Virginia taxable income at rates ranging from two percent on income not exceeding $3,000 up to five and three-quarters percent on income in excess of $17,000.",
      "body": "Virginia imposes an annual individual income tax on Virginia taxable income at rates ranging from two percent on income not exceeding $3,000 up to five and three-quarters percent on income in excess of $17,000.\n\nWhat Virginia General Assembly actually says:\n\n“A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows: Two percent on income not exceeding $3,000; Three percent on income in excess of $3,000, but not in excess of $5,000; Five percent on income in excess of $5,000, but not in excess of $12,000 for taxable years beginning before January 1, 1987; Five percent on income in excess of $5,000 but not in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987; Five percent on income in excess of $5,000 but not in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988; Five percent on income in excess of $5,000 but not in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; Five percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990; Five and three-quarters percent on income in excess of $12,000 for taxable years beginning before January 1, 1987; Five and three-quarters percent on income in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987; Five and three-quarters percent on income in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988; Five and three-quarters percent on income in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; and Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-320.",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-320/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows: Two percent on income not exceeding $3,000; Three percent on income in excess of $3,000, but not in excess of $5,000; Five percent on income in excess of $5,000, but not in excess of $12,000 for taxable years beginning before January 1, 1987; Five percent on income in excess of $5,000 but not in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987; Five percent on income in excess of $5,000 but not in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988; Five percent on income in excess of $5,000 but not in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; Five percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990; Five and three-quarters percent on income in excess of $12,000 for taxable years beginning before January 1, 1987; Five and three-quarters percent on income in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987; Five and three-quarters percent on income in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988; Five and three-quarters percent on income in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; and Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "individual income tax rates",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_filing_deadline",
      "category": "Business",
      "title": "Virginia: individual income tax filing deadline",
      "summary": "Virginia individual income tax returns must be filed on or before May 1 of each year if the taxable year is the calendar year.",
      "body": "Virginia individual income tax returns must be filed on or before May 1 of each year if the taxable year is the calendar year.\n\nWhat Virginia General Assembly actually says:\n\n“On or before May 1 of each year if an individual's taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed by or for:”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-341(A).",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-341/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "On or before May 1 of each year if an individual's taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed by or for:",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "individual income tax filing deadline",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_estimated_declaration",
      "category": "Business",
      "title": "Virginia: estimated tax declaration obligation",
      "summary": "Every resident and nonresident individual in Virginia must make a declaration of estimated tax if their Virginia tax liability can reasonably be expected to exceed the amount determined under regulations promulgated by the Tax Commissioner.",
      "body": "Every resident and nonresident individual in Virginia must make a declaration of estimated tax if their Virginia tax liability can reasonably be expected to exceed the amount determined under regulations promulgated by the Tax Commissioner.\n\nWhat Virginia General Assembly actually says:\n\n“Every resident and nonresident individual shall make a declaration of his estimated tax for every taxable year, if his Virginia tax liability can reasonably be expected to exceed an amount, to be determined under regulations promulgated by the Tax Commissioner, which takes into account the additions, subtractions, and deductions set forth in §§ 58.1-322.01 , 58.1-322.02 , 58.1-322.03 , and 58.1-322.04 , the credits set forth in Articles 3 (§ 58.1-332 et seq.) and 13.2 (§ 58.1-439.18 et seq.), and the filing exclusions set forth in § 58.1-321 .”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-490(A).",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-490/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "Every resident and nonresident individual shall make a declaration of his estimated tax for every taxable year, if his Virginia tax liability can reasonably be expected to exceed an amount, to be determined under regulations promulgated by the Tax Commissioner, which takes into account the additions, subtractions, and deductions set forth in §§ 58.1-322.01 , 58.1-322.02 , 58.1-322.03 , and 58.1-322.04 , the credits set forth in Articles 3 (§ 58.1-332 et seq.) and 13.2 (§ 58.1-439.18 et seq.), and the filing exclusions set forth in § 58.1-321 .",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "estimated tax declaration obligation",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_estimated_payments",
      "category": "Business",
      "title": "Virginia: estimated tax installment payment schedule",
      "summary": "When a Virginia estimated tax declaration is filed on or before May 1 of the taxable year, the estimated tax must be paid in four equal installments due on May 1, June 15, September 15, and January 15.",
      "body": "When a Virginia estimated tax declaration is filed on or before May 1 of the taxable year, the estimated tax must be paid in four equal installments due on May 1, June 15, September 15, and January 15.\n\nWhat Virginia General Assembly actually says:\n\n“If the declaration is filed on or before May 1 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second, third and fourth installments shall be paid on the following June 15, September 15, and January 15, respectively.”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-491(A)(1).",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-491/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "If the declaration is filed on or before May 1 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second, third and fourth installments shall be paid on the following June 15, September 15, and January 15, respectively.",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "estimated tax installment payment schedule",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_third_party_reporting",
      "category": "Business",
      "title": "Virginia: third-party settlement organization reporting",
      "summary": "Third-party settlement organizations must report to the Virginia Department of Taxation and participating payees with a Virginia mailing address all information required by federal Internal Revenue Code § 6050W, applying the de minimis limitations of federal IRC § 6041(a).",
      "body": "Third-party settlement organizations must report to the Virginia Department of Taxation and participating payees with a Virginia mailing address all information required by federal Internal Revenue Code § 6050W, applying the de minimis limitations of federal IRC § 6041(a).\n\nWhat Virginia General Assembly actually says:\n\n“Any third-party settlement organization shall report to the Department, and to any participating payee, all information required by § 6050W of the Internal Revenue Code with respect to reportable payment transactions made on or after January 1, 2020, to such participating payee. For the purposes of this requirement, the de minimis limitations of § 6041(a) of the Internal Revenue Code shall apply in lieu of the de minimis limitations of § 6050W(e) of the Internal Revenue Code. This section shall apply only with respect to participating payees with a Virginia mailing address.”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-356(B).",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-356/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "Any third-party settlement organization shall report to the Department, and to any participating payee, all information required by § 6050W of the Internal Revenue Code with respect to reportable payment transactions made on or after January 1, 2020, to such participating payee. For the purposes of this requirement, the de minimis limitations of § 6041(a) of the Internal Revenue Code shall apply in lieu of the de minimis limitations of § 6050W(e) of the Internal Revenue Code. This section shall apply only with respect to participating payees with a Virginia mailing address.",
      "volatility": "medium",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "third-party settlement organization reporting",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_criminal_penalty",
      "category": "Business",
      "title": "[Unverified - being checked] Virginia: criminal penalties for failure to file",
      "summary": "[Unverified - being checked] An individual required to make a Virginia income tax return who willfully fails or refuses to make such return is guilty of a Class 1 misdemeanor, and making a false statement with intent to defraud constitutes a Class 6 felony.",
      "body": "An individual required to make a Virginia income tax return who willfully fails or refuses to make such return is guilty of a Class 1 misdemeanor, and making a false statement with intent to defraud constitutes a Class 6 felony.\n\nWhat Virginia General Assembly actually says:\n\n“Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall be guilty of a Class 6 felony.”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-348.",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-348/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall be guilty of a Class 6 felony.",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "criminal penalties for failure to file",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "trouble",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "rules.enforcement",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_deficiency_assessment",
      "category": "Business",
      "title": "[Unverified - being checked] Virginia: tax deficiency assessment and fraud penalties",
      "summary": "[Unverified - being checked] If a tax understatement is false or fraudulent with intent to evade tax, Virginia assesses a 100 percent penalty together with interest.",
      "body": "If a tax understatement is false or fraudulent with intent to evade tax, Virginia assesses a 100 percent penalty together with interest.\n\nWhat Virginia General Assembly actually says:\n\n“If the understatement is false or fraudulent with intent to evade the tax, a penalty of 100 percent shall be added together with interest on the tax at a rate determined in accordance with § 58.1-15 , from the time the return was required by law to be filed until paid.”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-308.",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-308/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "If the understatement is false or fraudulent with intent to evade the tax, a penalty of 100 percent shall be added together with interest on the tax at a rate determined in accordance with § 58.1-15 , from the time the return was required by law to be filed until paid.",
      "volatility": "low",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "tax deficiency assessment and fraud penalties",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "trouble",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "rules.enforcement",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r863_virginia_creator_tax_treatment_va_tax_irc_conformity",
      "category": "Business",
      "title": "[Unverified - being checked] Virginia: Internal Revenue Code conformity",
      "summary": "[Unverified - being checked] Terms used in Virginia income tax law have the same meaning as in federal income tax laws, referencing the Internal Revenue Code as amended to December 31, 2025, with specific state modifications.",
      "body": "Terms used in Virginia income tax law have the same meaning as in federal income tax laws, referencing the Internal Revenue Code as amended to December 31, 2025, with specific state modifications.\n\nWhat Virginia General Assembly actually says:\n\n“Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference in this chapter to the laws of the United States relating to federal income taxes shall mean the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes as they existed on December 31, 2025, and any amendment thereafter that extends the expiration date of a federal tax provision to which Virginia conforms or has previously conformed”\n\nNote: Quoted verbatim from Code of Virginia § 58.1-301(A) and (B).",
      "source_type": "official",
      "source_link": "https://law.lis.virginia.gov/vacode/58.1-301/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Virginia General Assembly",
      "evidence_quote": "Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference in this chapter to the laws of the United States relating to federal income taxes shall mean the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes as they existed on December 31, 2025, and any amendment thereafter that extends the expiration date of a federal tax provision to which Virginia conforms or has previously conformed",
      "volatility": "medium",
      "from_batch": "863-virginia-creator-tax-treatment",
      "subject": "Virginia",
      "topic": "Internal Revenue Code conformity",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-va"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}