{"data":{"id":"us-va/va.-code-58.1-481","jurisdiction":"us-va","citation":"Va. Code § 58.1-481","heading":"Withheld taxes not deductible in computing taxable income","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 16. INCOME TAX WITHHOLDING"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-481/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"17d0b35bfc8fa269183f070e8eff151d5e1ed1d550f79b1d1447d3221112f0cf","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-480","next":"us-va/va.-code-58.1-482"},"notice":"GroundRules: Original legal text. Not legal advice."}