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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5824

Adoption of federal income tax laws

Official textlegislature.vermont.gov

The statutes of the United States relating to the federal income tax, as in effect on December 31, 2024, but without regard to federal income tax rates under 26 U.S.C. § 1, are hereby adopted for the purpose of computing the tax liability under this chapter and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly. (

Last amended: Added 2001, No. 140 (Adj. Sess.), § 7, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), § 23, eff. June 21, 2002; amended 2003, No. 66, § 313; 2003, No. 152 (Adj. Sess.), § 24, eff. June 7, 2004; 2005, No. 14, § 13; 2005, No. 94 (Adj. Sess.), § 2, eff. March 8, 2006; 2007, No. 33, § 6, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 26; 2009, No. 1 (Sp. Sess.), § H.26, eff. June 2, 2009; 2009, No. 160 (Adj. Sess.), § 29, eff. June 4, 2010; 2011, No. 45, § 2, eff. May 24, 2011; 2011, No. 143 (Adj

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In this chapter (40 sections)
  1. 151-5811 · Definitions
  2. 151-5812 · Income taxation of parties to a civil union
  3. 151-5813 · Statutory purposes
  4. 151-5814 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7,…
  5. 151-5815 · Repealed
  6. 151-5816 · Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7,…
  7. 151-5817 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7,…
  8. 151-5818 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7,…
  9. 151-5819 · Inconsistent provisions
  10. 151-5820 · Purpose
  11. 151-5821 · Name of tax
  12. 151-5822 · Tax on income of individuals, estates, and trusts
  13. 151-5823 · Vermont income of individuals, estates, and trusts
  14. 151-5824 · Adoption of federal income tax laws
  15. 151-5825 · Credit for taxes paid to other states and provinces
  16. 151-5825a · Credit for Vermont Higher Education Investment Plan…
  17. 151-5826 · Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan.…
  18. 151-5827 · Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989
  19. 151-5828 · Mobile home park sale; capital gain credit
  20. 151-5828a · Repealed. 1991, No. 32, § 7, eff. May 18, 1991
  21. 151-5828b · Earned income tax credit
  22. 151-5828c · Child and dependent care credit
  23. 151-5829 · Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994
  24. 151-5830 · Taxpayer identification numbers; credits
  25. 151-5830a · Interest tax
  26. 151-5830b · Tax credits; Entrepreneurs’ Seed Capital Fund
  27. 151-5830c · Tax credits; charitable investments in housing
  28. 151-5830d · Deferral of income taxation; combat zone duty
  29. 151-5830e · Retirement income; Social Security income
  30. 151-5830f · Vermont child tax credit
  31. 151-5830g · Vermont veteran tax credit
  32. 151-5831 · Name of tax
  33. 151-5832 · Tax on income of corporations
  34. 151-5832a · Digital business entity franchise tax
  35. 151-5833 · Allocation and apportionment of income
  36. 151-5834 · Computation of gains and losses
  37. 151-5835 · Construction of subchapter
  38. 151-5836 · Franchise tax on financial institutions
  39. 151-5837 · Repealed. 2003, No. 152 (Adj. Sess.), § 8
  40. 151-5838 · Digital business entity election
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