{"data":{"id":"us-va/va.-code-60.2-218","jurisdiction":"us-va","citation":"Va. Code § 60.2-218","heading":"Employment taxed by federal law","body":"Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and § 60.2-219, the term \"employment\" shall mean service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for taxes required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.","path":["Title 60.2. UNEMPLOYMENT COMPENSATION","Chapter 2. DEFINITIONS"],"source_url":"https://law.lis.virginia.gov/vacode/60.2-218/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:54Z","sha256":"c0943bbcb715c544471c20fd9fdcf248f5d99f936cc3f30f4d2778ebd547c464","source_id":"us-va","stale":true,"prev":"us-va/va.-code-60.2-217","next":"us-va/va.-code-60.2-219"},"notice":"GroundRules: Original legal text. Not legal advice."}