30-19.14 - Office expenses; taxes and withholding. - Virginia Statutes

§ 30-19.14. Office expenses; taxes and withholding.

A. Each member of the General Assembly shall receive as an allowance foroffice expenses and supplies such sums as shall be set forth in the generalappropriation act.

B. Notwithstanding any provision of law, all payments to members of theGeneral Assembly made in accordance with subsection A shall be subject tosuch taxes and tax withholding as applicable to other nonvoucheredallowances, except for any member of the General Assembly who has establishedan individual "accountable plan" as defined in § 1.62-2(c)(2) of theInternal Revenue Code Tax Regulations.

(1976, c. 735, § 14.1-18.2; 1984, c. 161; 1998, c. 872; 2001, c. 785.)