Virginia § 60.2-608.1 Deduction and withholding of federal income tax

Virginia Statutes

§ 60.2-608.1 — Deduction and withholding of federal income tax

Virginia § 60.2-608.1

Title 60.2UNEMPLOYMENT COMPENSATION

Ch. 6BENEFITS

Art. 2BENEFIT COMPUTATION

This text of Virginia § 60.2-608.1 (Deduction and withholding of federal income tax) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 60.2-608.1 (2026).

Text

A.For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.

B.Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.

C.Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.

D.Amounts shall be deducted and withheld under this section only after amounts are deducted and

Free access — add to your briefcase to read the full text and ask questions with AI

A. For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.

B. Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.

C. Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.

D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title.

E. The Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits.