What is Conformity?
Conformity refers to how closely Virginia follows definitions and other provisions of the federal tax code, most importantly, the definition of taxable income (or, adjusted gross income).
Historically, Virginia has conformed to federal income tax law, or the Internal Revenue Code. In recent decades, the General Assembly has legislated every year how the Commonwealth will conform with the Internal Revenue Code. In 2022, Virginia conformed to federal law with some exceptions. For details on these exceptions, see Tax Bulletin 22-1.