From the VA 2016 Form 760
Resident Individual Income Tax Booklet:
Virginia law provides 3 "other" subtractions for military
service members:
- military pay and allowances earned while serving
in a combat zone or qualified hazardous duty area
(Va. Code § 58.1-322 C 21);
-
military basic pay (up to $15,000) for personnel on extended active
duty for periods in excess of 90 consecutive days
(Va. Code § 58.1-322 C 23); and
-
wages or salaries received for active and inactive
service in the National Guard of the Commonwealth
(Va. Code § 58.1-322 C 11).
