CHAPTER 210
An Act to amend the Code of Virginia by adding in Article 2 of Chapter 18 of Title 58.1 a section numbered 58.1-1836 , relating to income tax; innocent spouse tax relief.
[H 716]
Approved April 6, 2026
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 2 of Chapter 18 of Title 58.1 a section numbered 58.1-1836 as follows:
§ 58.1-1836 . Innocent spouse relief.
The Department may grant relief for a spouse who meets the qualifications for relief under § 6015 of the Internal Revenue Code regardless of whether a claim for federal relief was made.