# 32 V.S.A. § 5820: Purpose

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5820

## Section

- **Citation:** 32 V.S.A. § 5820
- **Heading:** Purpose
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 151 / Section 5820

## Text

(a) This chapter is intended to conform the Vermont personal and corporate income taxes with the U.S. Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer's filing of returns, reduce the taxpayer's accounting burdens, and facilitate the collection and administration of these taxes.

(b) It is intended that, for any taxable year, individuals, estates, and trusts shall be taxed upon only their Vermont income for that year, but that the rate at which the Vermont income of any taxpayer is taxed under this chapter shall reflect the taxpayer's ability to pay as measured by his or her adjusted gross income for the taxable year.

## Nearby sections

- [32 V.S.A. § 5811 § 5811. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5811.md)
- [32 V.S.A. § 5812 § 5812. Income taxation of parties to a civil union](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5812.md)
- [32 V.S.A. § 5813 § 5813. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5813.md)
- [32 V.S.A. § 5819 § 5819. Inconsistent provisions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5819.md)
- [32 V.S.A. § 5820 § 5820. Purpose](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5820.md)
- [32 V.S.A. § 5821 § 5821. Name of tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5821.md)
- [32 V.S.A. § 5822 § 5822. Tax on income of individuals, estates, and trusts](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5822.md)
- [32 V.S.A. § 5823 § 5823. Vermont income of individuals, estates, and trusts](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5823.md)
- [32 V.S.A. § 5824 § 5824. Adoption of federal income tax laws](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5824.md)
- [32 V.S.A. § 5825 § 5825. Credit for taxes paid to other states and provinces](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5825.md)
- [32 V.S.A. § 5825a § 5825a. Credit for Vermont Higher Education Investment Plan contributions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5825a.md)
- [32 V.S.A. § 5828 § 5828. Mobile home park sale; capital gain credit](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5828.md)
- [32 V.S.A. § 5828b § 5828b. Earned income tax credit](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5828b.md)
- [32 V.S.A. § 5828c § 5828c. Child and dependent care credit](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5828c.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5820. Check the current official text before relying on it. Not legal advice.