CHAPTER 123

An Act to amend and reenact § 58-98, as amended, of the Code of Vir-
ginia, relating to personal exemptions allowed individuals reporting
ancome for tazation.

(S 118]

Approved March 2, 1964

Be it enacted by the General Assembly of Virginia:
1. That § 58-98, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-98. (a) Exemptions.—The following exemptions shall be al-
lowed to individuals reporting income as required by this chapter:

(1) An exemption of one thousand dollars for the taxpayer; and an
additional exemption of one thousand dollars for the spouse of the taxpayer
if a separate return is made by the taxpayer, and if the spouse, for the
calendar year in which the taxable year of the taxpayer begins, has no
gross income and is not the dependent of another taxpayer;

(2) (A) An additional exemption of six hundred dollars for the tax-
payer if he has attained the age of sixty-five before the close of his taxable
year; and

(B) An additional exemption of six hundred dollars for the spouse
of the taxpayer if a separate return is made by the taxpayer, and if the
spouse has attained the age of sixty-five before the close of such taxable
year, and, for the calendar year in which the taxable year of the taxpayer
begins, has no gross income and is not the dependent of another taxpayer;

(3) (A) An additional exemption of six hundred dollars for the
taxpayer if he is blind at the close of his taxable year; and

(B) An additional exemption of six hundred dollars for the spouse of
the taxpayer if a separate return is made by the taxpayer, and if the spouse
is blind and, for the calendar year in which the taxable year of the tax-
payer begins, has no gross income and is not the dependent of another
taxpayer. For the purposes of this subparagraph the determination of
whether the spouse is blind shall be made as of the close of the taxable
year of the taxpayer, unless the spouse dies during such taxable year, in
which case such determination shall be made as of the time of such death;

(C) For the purposes of this paragraph an individual is blind only if
either: his central visual acuity does not exceed 20/200 in the better eye
with correcting lenses, or his visual acuity is greater than 20/200 but is
accompanied by a limitation in the fields of vision such that the widest
diameter of the visual field subtends an angle no greater than twenty
degrees;

(4) An exemption of two hundred dollars for each dependent whose
gross income for the calendar year in which the taxable year of the tax-
payer begins is less than five hundred dollars, except that (A) in the case
of an unmarried person with one or more such dependents among whom
is a father, mother, son, daughter, sister or brother of the taxpayer an
exemption of one thousand dollars shall be allowed for one such dependent
so related to the taxpayer and an exemption of two hundred dollars each
shall be allowed for all other such dependents, and (B) the exemption shall
not be allowed in respect of a dependent who has made a joint return with
his spouse under § 58-105 (b) for the taxable year beginning in such
calendar year.

(b) Determination of status.—For the purposes of this section:

(1) The determination of whether an individual is married shall be
made as of the close of his taxable year, unless his spouse dies during his
taxable year, in which case such determination shall be made as of the
time of such death; and

(2) An individual legally separated from his spouse under a decree
of divorce or of separate maintenance shall not be considered as married.

(c) Definition of dependent.—As used in this chapter the term ‘“‘de-
pendent” means any of the following persons over half of whose support,
for the calendar year in which the taxable year of the taxpayer begins,
was received from the taxpayer:

(1) A son or daughter of the taxpayer, or a descendant of either,

(2) Astepson or stepdaughter of the taxpayer,

(3) A brother, sister, stepbrother, or stepsister of the taxpayer,

(4) The father or mother of the taxpayer, or an ancestor of either,

(5) A stepfather or stepmother of the taxpayer,

(6) A son or daughter of a brother or sister of the taxpayer,

(7) A brother or sister of the father or mother of the taxpayer,

(8) A son-in-law, daughter-in-law, father-in-law, mother-in-law,
brother-in-law or sister-in-law of the taxpayer.

As used in this subsection, the terms brother and sister include a
brother or sister by the half-blood. For the purposes of determining whether
any of the foregoing relationships exist, a legally adopted child of a person
shall be considered a child of such person by blood. Moreover, a child who
is a member of a person’s household, if placed with such person by an
authorized placement agency for legal adoption by such person shall be
regarded as a dependent of such person provided he furnished more than
one-half of such child’s support for the calendar year in which the taxable
year of such person begins. The term “dependent” does not include any
individual who is a citizen or subject of a foreign country unless such
individual is a resident of the United States or of a country contiguous to
the United States. A payment to a wife which is includible under § 58-78
(c) or § 58-121.1 in the gross income of such wife shall not be considered
a payment by her husband for the support of any dependent.

(d) Exemptions of nonresidents.—When a taxpayer is taxable as a
nonresident of this State the exemptions allowed under this section shall
be reduced to amounts which bear the same ratio to the full exemptions
provided for herein as the income returnable under this chapter bears to the
gross income of the taxpayer for the entire taxable year.

2. This section as amended shall apply to taxable years beginning
on and after January one, nineteen hundred sixty-four.