CHAPTER 447

An Act to provide for the exclusion from income of certain payments;
and to exempt the same from the State income tax applicable to
individuals.

fH 561]

Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:

1. § 1. Compensation received by a member of the armed forces of
the United States for active service as such member in a combat zone
after December thirty-first, nineteen hundred and fifty, and prior to
January first, nineteen hundred fifty-four, or while hospitalized from such
service after December thirty-first, nineteen hundred and fifty, and prior
to January first, nineteen hundred and fifty-four, to the extent that the
same is excludable from gross income under the Federal income tax law
is hereby declared to be excludable from gross income under the Virginia
income tax law in every case in which any such member of such armed
forces is subject to the Virginia State income tax law.

An emergency existing this act shall be in-force from its
passage.