VA
Rolling Conformity — Auto-Adopts OBBBA
5.75%
Top state income tax rate
high
SALT deduction impact
OBBBA in Virginia: What You Need to Know
Virginia uses rolling federal conformity. High Northern Virginia home values and incomes make SALT cap increase very valuable. OBBBA provisions apply automatically.
OBBBA Provision Impact for Virginia Residents
| OBBBA Provision | Federal Impact | VA State Impact |
|---|---|---|
| Tip Income Exemption ($25k) | ✅ Exempt from federal income tax | 🔄 Likely follows federal — verify |
| Overtime Exemption | ✅ All OT exempt from federal tax | 🔄 May follow federal |
| SALT Cap ($40k married) | ✅ Deduct up to $40k on federal return | 🔴 High benefit — high state/property taxes |
| Child Tax Credit ($2,500) | ✅ Federal CTC expanded | No direct state effect |
| Senior Deduction ($4,000) | ✅ Additional $4k deduction | 🔄 May apply at state level |
| Trump Accounts | ✅ $1,000 federal seed + tax-free growth | Federal program — state tax treatment varies |
Calculate Your Virginia Tax Savings
Enter your income, tips, overtime, and family details to see your federal OBBBA savings.
Use the OBBBA Calculator →