{"data":{"id":"us-va/va.-code-23.1-708","jurisdiction":"us-va","citation":"Va. Code § 23.1-708","heading":"Assets of the Plan exempt from taxation","body":"The assets of the Plan and their income are exempt from state and local taxation.1994, c. 661, § 23-38.83; 2000, cc. 382, 400; 2016, c. 588.","path":["Title 23.1. INSTITUTIONS OF HIGHER EDUCATION; OTHER EDUCATIONAL AND CULTURAL INSTITUTIONS","Subtitle II. STUDENTS AND CAMPUS","Chapter 7. Commonwealth Savers Plan and Able Savings Trust Accounts"],"source_url":"https://law.lis.virginia.gov/vacode/23.1-708/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:14:59Z","sha256":"ae76a207351fac6f0c698e50e48e43c11292e55636b0ea51afbbbab0958c25de","source_id":"us-va","stale":true,"prev":"us-va/va.-code-23.1-707.1","next":"us-va/va.-code-23.1-709"},"notice":"GroundRules: Original legal text. Not legal advice."}