A. For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.
B. Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.
C. Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.
D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title.
E. The Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits.
1996, c. 107.
Structure Code of Virginia
Title 60.2 - Unemployment Compensation
§ 60.2-600. No assignment of benefits; exemptions
§ 60.2-601. Payment of benefits
§ 60.2-602. Weekly benefit amount
§ 60.2-603. Weekly benefit for unemployment
§ 60.2-604. Reduction of benefit amount by amount of pension
§ 60.2-605. Benefit rights based on benefit year
§ 60.2-606. Benefits when wages irregular
§ 60.2-607. Maximum total benefit amounts
§ 60.2-608. Child support intercept of unemployment benefits
§ 60.2-608.1. Deduction and withholding of federal income tax
§ 60.2-608.2. Withholding of benefits; food stamp overissuance
§ 60.2-609. Reciprocal arrangements with agencies of other states or federal government
§ 60.2-610. Extended benefits defined
§ 60.2-611. Receipt of extended benefits
§ 60.2-612. Benefit eligibility conditions
§ 60.2-612.1. (Effective January 1, 2023) Program integrity
§ 60.2-613. Benefits not denied to individuals in training with approval of Commission
§ 60.2-616. Benefits based on services in connection with sports
§ 60.2-617. Benefits denied to certain aliens
§ 60.2-618. Disqualification for benefits
§ 60.2-619. Determinations and decisions by deputy; appeals therefrom
§ 60.2-620. Hearing and decision on appeal
§ 60.2-623. Procedure generally; confidentiality of information
§ 60.2-623.1. Party's recording of hearing
§ 60.2-626. Oaths and witnesses; subpoenas
§ 60.2-627. Failure to obey subpoenas; orders of court; penalty
§ 60.2-628. Protection against self-incrimination
§ 60.2-629. Redetermination of claims
§ 60.2-630. Authority to set aside or vacate determinations and decisions
§ 60.2-632. False statements, etc., to obtain or increase benefits
§ 60.2-633. Receiving benefits to which not entitled
§ 60.2-634. Receiving back pay after reinstatement
§ 60.2-635. Deprivation of further benefits
§ 60.2-636. Penalty for fraudulent claim
§ 60.2-637. Notice of penalties for false or misleading statements