{"data":{"id":"us-vt/32-v.s.a.-5830d","jurisdiction":"us-vt","citation":"32 V.S.A. § 5830d","heading":"Deferral of income taxation; combat zone duty","body":"The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:\n(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and\n(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone.","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/32/151/05830d","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"f8dc64b22bf4e70851ab099453e6ce4807b2e962e20fcf72fd9e2c0fd8ad31c1","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5830c","next":"us-vt/32-v.s.a.-5830e"},"notice":"GroundRules: Original legal text. Not legal advice."}