Withheld taxes not deductible in computing taxable income

Va. Code Ann. § 58.1-481
in effect
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The tax deducted and withheld under this article shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under this chapter. Code 1950, § 58-151.18; 1962, c. 612; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-481/Fetched: 10/16/2026

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