Bill > HB716

This bill allows the Department of Taxation to grant "innocent spouse" relief to a taxpayer who is held responsible for paying all or part of an unpaid tax, assessment, or other deficiency that arose from a mistake made by their spouse on a joint tax return, even if the taxpayer did not seek or receive similar relief from the federal government. This relief is authorized under the same qualifications as Section 6015 of the Internal Revenue Code, which is a federal law that provides relief to spouses who file joint tax returns but were unaware of or did not benefit from understatement of tax due to the other spouse's actions.

Budget and Finance

https://lis.virginia.gov/bill-details/20261/HB716