Virginia Decodedhttps://vacode.org37242458.1-481Withheld taxes not deductible in computing taxable income2026TaxationTaxes Administered by the Department of TaxationIncome TaxIncome Tax Withholding

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.