{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/60.2-103.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/60.2-103.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/60.2-103.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/60.2-103.html"}],"law_id":374478,"edition_id":2,"section_id":374478,"structure_id":53244,"section_number":"60.2-103","catch_line":"Contingencies affecting operation of title","history":"Code 1950, \u00a7 60-25; 1956, c. 440; 1968, c. 738, \u00a7 60.1-29; 1986, c. 480.","full_text":"A\n\nIn the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) is repealed, amended or otherwise changed by the Congress of the United States, or is finally adjudged invalid or unconstitutional by the Supreme Court of the United States, with the result that no portion of the taxes required by this title can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.), the Governor shall, within sixty days from the date of such repeal, amendment or change, or from the date that such act is so finally adjudged invalid or unconstitutional, by proclamation so state. Upon the issuance of such proclamation, the provisions of this title shall expire by limitation and thereafter have no force and effect, except that the Commission shall thereupon requisition all moneys standing to the credit of the Commonwealth in the Unemployment Trust Fund established by Section 904 of the Social Security Act (42 U.S.C. § 1104). All such moneys so refunded, repaid or returned to the Commonwealth, together with such other money paid to the Commonwealth as taxes under the terms of this title and then held by the Commonwealth, less the cost of making the refund and repayment, shall forthwith be refunded or repaid by the State Treasurer, upon warrants of the Comptroller, issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose, to the individual employers, ratably in proportion to the amounts paid by each such employer, who have paid taxes under the terms of this title.\n\nB\n\nIn the event that the Secretary of Labor of the United States shall withdraw his approval of this title, with the result that no portion of the taxes required by this title with respect to employment during any year can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) with respect to employment for such year, the provisions of this title requiring the payment of taxes shall become and remain suspended until such credit can be had.\n\n","order_by":null,"text":{"0":{"id":1397932,"text":"In the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) is repealed, amended or otherwise changed by the Congress of the United States, or is finally adjudged invalid or unconstitutional by the Supreme Court of the United States, with the result that no portion of the taxes required by this title can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.), the Governor shall, within sixty days from the date of such repeal, amendment or change, or from the date that such act is so finally adjudged invalid or unconstitutional, by proclamation so state. Upon the issuance of such proclamation, the provisions of this title shall expire by limitation and thereafter have no force and effect, except that the Commission shall thereupon requisition all moneys standing to the credit of the Commonwealth in the Unemployment Trust Fund established by Section 904 of the Social Security Act (42 U.S.C. § 1104). All such moneys so refunded, repaid or returned to the Commonwealth, together with such other money paid to the Commonwealth as taxes under the terms of this title and then held by the Commonwealth, less the cost of making the refund and repayment, shall forthwith be refunded or repaid by the State Treasurer, upon warrants of the Comptroller, issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose, to the individual employers, ratably in proportion to the amounts paid by each such employer, who have paid taxes under the terms of this title.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1397933,"text":"In the event that the Secretary of Labor of the United States shall withdraw his approval of this title, with the result that no portion of the taxes required by this title with respect to employment during any year can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) with respect to employment for such year, the provisions of this title requiring the payment of taxes shall become and remain suspended until such credit can be had.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":53244,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":53243,"metadata":{"child_laws":8,"child_structures":0},"date_created":"2026-08-02 03:13:38","date_modified":"2026-08-02 12:36:37","permalink":{"id":1494279,"object_type":"structure","relational_id":53244,"identifier":"1","token":"60.2\/1\/1","url":"\/60.2\/1\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53243,"edition_id":2,"name":"General Provisions and Administration","identifier":"1","label":"chapter","depth":2,"order_by":1,"parent_id":53242,"metadata":{"child_laws":30,"child_structures":3},"date_created":"2026-08-02 03:13:38","date_modified":"2026-08-02 12:36:37","permalink":{"id":1494277,"object_type":"structure","relational_id":53243,"identifier":"1","token":"60.2\/1","url":"\/60.2\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53242,"edition_id":2,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":129,"parent_id":null,"metadata":{"child_laws":182,"child_structures":24},"date_created":"2026-08-02 03:13:38","date_modified":"2026-08-02 12:36:36","permalink":{"id":1494275,"object_type":"structure","relational_id":53242,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":374475,"structure_id":53244,"section_number":"60.2-100","catch_line":"Short title","url":"\/60.2-100\/","token":"60.2\/1\/1\/60.2-100","metadata":false},{"id":374476,"structure_id":53244,"section_number":"60.2-101","catch_line":"Disclosure of social security account number","url":"\/60.2-101\/","token":"60.2\/1\/1\/60.2-101","metadata":false},{"id":374477,"structure_id":53244,"section_number":"60.2-102","catch_line":"Limitations on payment of benefits; nonliability of Commonwealth and Commission","url":"\/60.2-102\/","token":"60.2\/1\/1\/60.2-102","metadata":false},{"id":374478,"structure_id":53244,"section_number":"60.2-103","catch_line":"Contingencies affecting operation of title","url":"\/60.2-103\/","token":"60.2\/1\/1\/60.2-103","metadata":false},{"id":374479,"structure_id":53244,"section_number":"60.2-104","catch_line":"Reservation of right to amend or repeal","url":"\/60.2-104\/","token":"60.2\/1\/1\/60.2-104","metadata":false},{"id":374480,"structure_id":53244,"section_number":"60.2-105","catch_line":"Publication and distribution of law, regulations, etc","url":"\/60.2-105\/","token":"60.2\/1\/1\/60.2-105","metadata":false},{"id":374481,"structure_id":53244,"section_number":"60.2-106","catch_line":"Employer to post and maintain posters","url":"\/60.2-106\/","token":"60.2\/1\/1\/60.2-106","metadata":false},{"id":374482,"structure_id":53244,"section_number":"60.2-107","catch_line":"Waiver of rights void","url":"\/60.2-107\/","token":"60.2\/1\/1\/60.2-107","metadata":false}],"previous_section":{"id":374477,"structure_id":53244,"section_number":"60.2-102","catch_line":"Limitations on payment of benefits; nonliability of Commonwealth and Commission","url":"\/60.2-102\/","token":"60.2\/1\/1\/60.2-102","metadata":false},"next_section":{"id":374479,"structure_id":53244,"section_number":"60.2-104","catch_line":"Reservation of right to amend or repeal","url":"\/60.2-104\/","token":"60.2\/1\/1\/60.2-104","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-103\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 440; in 1968, chapter 738; in 1986, chapter 480.<\/p>","references":false,"refers_to":false,"permalink":{"id":1494293,"object_type":"law","relational_id":374478,"identifier":"60.2-103","token":"60.2\/1\/1\/60.2-103","url":"\/60.2-103\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/60.2-103\/","token":"60.2\/1\/1\/60.2-103","dublin_core":{"Title":"Contingencies affecting operation of title","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-103","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) is repealed, amended or otherwise changed by the Congress of the United States, or is finally adjudged invalid or unconstitutional by the Supreme Court<\/span> of the United States, with the result that no portion of the taxes required by this title can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.), the Governor shall, within sixty days from the date of such repeal, amendment or change, or from the date that such act is so finally adjudged invalid or unconstitutional, by proclamation so state. Upon the issuance of such proclamation, the provisions of this title shall expire by limitation and thereafter have no force and effect, except that the Commission shall thereupon requisition all moneys standing to the credit of the Commonwealth in the Unemployment Trust Fund established by Section 904 of the Social Security Act (42 U.S.C. § 1104). All such moneys so refunded, repaid or returned to the Commonwealth, together with such other money paid to the Commonwealth as taxes under the terms of this title and then held by the Commonwealth, less the cost of making the refund and repayment, shall forthwith be refunded or repaid by the State Treasurer, upon warrants of the Comptroller, issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose, to the individual employers, ratably in proportion to the amounts paid by each such employer, who have paid taxes under the terms of this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the event that the Secretary of Labor of the United States shall withdraw his approval of this title, with the result that no portion of the taxes required by this title with respect to employment during any year can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) with respect to employment for such year, the provisions of this title requiring the payment of taxes shall become and remain suspended until such credit can be had. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONTINGENCIES AFFECTING OPERATION OF TITLE (\u00a7 60.2-103)\n\nA. In the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. §\n3301 et seq.) is repealed, amended or otherwise changed by the Congress of the\nUnited States, or is finally adjudged invalid or unconstitutional by the Supreme\nCourt of the United States, with the result that no portion of the taxes\nrequired by this title can be credited against any tax imposed by Chapter 23 of\nthe Internal Revenue Code (26 U.S.C. § 3301 et seq.), the Governor shall,\nwithin sixty days from the date of such repeal, amendment or change, or from the\ndate that such act is so finally adjudged invalid or unconstitutional, by\nproclamation so state. Upon the issuance of such proclamation, the provisions of\nthis title shall expire by limitation and thereafter have no force and effect,\nexcept that the Commission shall thereupon requisition all moneys standing to\nthe credit of the Commonwealth in the Unemployment Trust Fund established by\nSection 904 of the Social Security Act (42 U.S.C. § 1104). All such moneys\nso refunded, repaid or returned to the Commonwealth, together with such other\nmoney paid to the Commonwealth as taxes under the terms of this title and then\nheld by the Commonwealth, less the cost of making the refund and repayment,\nshall forthwith be refunded or repaid by the State Treasurer, upon warrants of\nthe Comptroller, issued upon vouchers signed by the Commissioner, or by such\nother person as the Commissioner may designate for that purpose, to the\nindividual employers, ratably in proportion to the amounts paid by each such\nemployer, who have paid taxes under the terms of this title.\n\nB. In the event that the Secretary of Labor of the United States shall withdraw\nhis approval of this title, with the result that no portion of the taxes\nrequired by this title with respect to employment during any year can be\ncredited against any tax imposed by Chapter 23 of the Internal Revenue Code (26\nU.S.C. § 3301 et seq.) with respect to employment for such year, the\nprovisions of this title requiring the payment of taxes shall become and remain\nsuspended until such credit can be had.\n\nHISTORY: Code 1950, \u00a7 60-25; 1956, c. 440; 1968, c. 738, \u00a7 60.1-29; 1986, c.\n480.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}