HB642: General Assembly; allowance to members for office expenses and supplies.
Be it enacted by the General Assembly of Virginia:
1. That § 30-19.14 of the Code of Virginia is amended and reenacted as follows:
§ 30-19.14. Office expenses; taxes and withholding.
A. Each member of the General Assembly shall receive as an allowance for office expenses and supplies such sums as shall be set forth in the general appropriation act. Payments to a member from his allowance shall be made only upon the submission of a voucher by the member for such expenses to either the Clerk of the House or the Clerk of the Senate, as may be appropriate. Each year, five percent of the accounts for office expenses and supplies shall be audited at random. Further, the allowance for office expenses and supplies provided each member shall not be counted toward retirement.
B. Notwithstanding any provision of law, all payments to
members of the General Assembly made in accordance with subsection A shall be
subject to such taxes and tax withholding as applicable to other nonvouchered vouchered
allowances, except for any member of the General Assembly who has established
an individual "accountable plan" as defined in § 1.62-2(c)(2) of the
Internal Revenue Code Tax Regulations.
