The six are those for which zero-tax amounts of income are shown near the bottom of Table 1, to illustrate the effects of household size and of age. The untaxed amount is a larger percentage of income at low income levels than at high income levels. Table 5 provides a brief look at some key features of other states' personal income taxes. Most information was obtained from the Web site of the Federation of Tax Administrators, for 2000, but a few pieces of information are for 1997, and were obtained from a Tax Foundation publication. The table seems to require little additional comment here.
Taxable income is adjusted gross income less personal exemptions and deductions.
Virginia taxpayers have to itemize if they itemize on the federal return, and take the standard deduction if they do so on the federal return. It is estimated that the change in Virginia standard deductions considered here, therefore, would not produce a shift from itemization to standard deductions. Effective tax rate is the tax as a percentage of total taxable-source income.