Virginia take-home pay

TY2026 Virginia bilateral verification PR-N16a; closes placeholder-status flag for the first of two always-unverified states (MA verification scheduled in PR-N16b). **Bundled standard deduction encoding (Heuristic 19)**: VA's $930 personal exemption per person (filer + spouse) is bundled into the encoded standardDeduction values. Single SD = $8,750 statutory + $930 filer PE = $9,680. MFJ SD = $17,500 statutory + 2 × $930 (filer + spouse) PE = $19,360. MFS SD = $8,750 + $930 (filer only; MFS spouse ineligible for personal exemption per VA convention) = $9,680. HoH SD = $8,750 + $930 = $9,680 (HoH SD = single SD per VA Code §58.1-322.03(2)(a)). Per-dependent $930 personal exemption is encoded separately as dependentExemption.exemptionPerDependent. Same encoding pattern as IL (PR-N7), MS, and OK (PR-N8b). **Statutory stability**: VA brackets (2%/3%/5%/5.75% at $3K/$5K/$17K thresholds) have not changed since 1990 per VA Code §58.1-320. HB1600 (Acts of Assembly 2025, signed May 2, 2025) made the TY2024 standard deduction increase ($8,750 single / $17,500 MFJ) permanent and introduced TY2026 inflation indexing. TY2026 inflation indexing has not yet produced a numerical change from TY2025 figures. **OBBBA non-conformity**: TY2026 VA AGI starting point is based on IRC as of December 31, 2024 (static conformity per VA Tax Code §58.1-301; updated via HB1600). VA does not automatically pick up OBBBA federal tip deduction (§224), overtime deduction (§225), passenger-vehicle loan interest (§163(h)(4)), or senior deductions. The calculator uses federal AGI as the starting point and does NOT model VA-specific addbacks; filers benefiting from any of the four OBBBA deductions will see actual VA tax slightly higher than this calculator shows. **No localTaxes** (VA has no county/city income tax). **No statewide payroll items** (no SDI/PFL/UI equivalents). **No surtax or recapture mechanism**.