{"data":{"id":"us-vt/32-v.s.a.-5824","jurisdiction":"us-vt","citation":"32 V.S.A. § 5824","heading":"Adoption of federal income tax laws","body":"The statutes of the United States relating to the federal income tax, as in effect on December 31, 2024, but without regard to federal income tax rates under 26 U.S.C. § 1, are hereby adopted for the purpose of computing the tax liability under this chapter and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 002: TAXATION OF INDIVIDUALS, TRUSTS, AND ESTATES"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05824","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"91c89ec0057a9b91249a2ef3cf309f42b8cf4a79f78076431b0c2ec163e44041","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5823","next":"us-vt/32-v.s.a.-5825"},"notice":"GroundRules: Original legal text. Not legal advice."}