CHAPTER 528

An Act to amend and reenact § 58-78.1 of the Code of Virginia which
was enacted as Chapter 447 of the Acts of Assembly of 1952, relating
to compensation of certain members of the armed forces. fH ;

605

Approved April 5, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 58-78.1 of the Code of Virginia which was enacted as Chapter
447 of the Acts of Assembly of 1952, be amended and reenacted as follows:

§ 58-78.1. Compensation received by or on account of 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-six, or while hospi-
talized from such service after December thirty-first, nineteen hundred

and fifty, and prior to January first, nineteen hundred and * fifty-siz,

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
Ww.