# Full Statutory Corpus: VA

## Va. Code Ann. § 58.1-320: Rates of Tax on Individuals
`Va. Code > Title 58.1 > Chapter 3 > Article 2 > § 58.1-320`

### English
Imposes Virginia individual income tax at graduated rates: 2.0% on the first $3,000; 3.0% on $3,001 to $5,000; 5.0% on $5,001 to $17,000; and 5.75% on taxable income exceeding $17,000.

### Español
Impone el impuesto sobre la renta individual de Virginia con tasas graduadas: 2.0% sobre los primeros $3,000; 3.0% de $3,001 a $5,000; 5.0% de $5,001 a $17,000; y 5.75% sobre el exceso de $17,000.

## Va. Code Ann. § 58.1-302: Definitions - Resident and Actual Resident
`Va. Code > Title 58.1 > Chapter 3 > Article 1 > § 58.1-302`

### English
Defines resident individual as one domiciled in Virginia, or an actual resident who maintains a place of abode and spends in the aggregate more than 183 days of the taxable year in Virginia.

### Español
Define individuo residente como quien tiene domicilio en Virginia, o un residente de hecho que mantiene morada y pasa más de 183 días en total del año contributivo en Virginia.

## Va. Code Ann. § 58.1-342: Reciprocal Tax Agreements for Commuters
`Va. Code > Title 58.1 > Chapter 3 > Article 8 > § 58.1-342`

### English
Authorizes reciprocal agreements with contiguous jurisdictions (DC, Maryland, West Virginia, Pennsylvania, and Kentucky) exempting commuter compensation from non-resident withholding.

### Español
Autoriza acuerdos recíprocos de exención con jurisdicciones limítrofes (DC, Maryland, West Virginia, Pensilvania y Kentucky) para salarios devengados por viajeros diarios.
