Chap. 309.—An ACT to amend the Tax Code of Virginia by adding thereto a
new section, to be numbered section 36a, in relation to personal exemptions
allowed under the income tax law. fH B 373]

Approved March 21, 1928

1. Be it enacted by the general assembly of Virginia, That the Tax
de of Virginia be amended by adding thereto a new section to be
mbered section thirty-six-a, which new section shall read as follows:
Section 36a. Further as to personal exemptions allowed indi-
uals.—A taxpayer who has had dependent upon him and who has
irely supported during the taxable year a person bearing the rela-
nship to the taxpaver of father or mother, son or daughter, or sister
brother, shall be allowed a personal exemption of two thousand dol-
s. For each person dependent upon and entirely supported by the
payer during the taxable year, the personal exemption shall be in-
ased four hundred dollars. But this section shall not apply to any
payer who ts given the personal exemption of two thousand dollars
section thirty-six of the Tax Code of Virginia.

This section shall be in force for the taxable year nineteen hun-
d and twenty-nine and for every taxable year thereafter until
erwise provided by law.