# 32 V.S.A. § 5824: Adoption of federal income tax laws

> Vermont · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5824

## Section

- **Citation:** 32 V.S.A. § 5824
- **Heading:** Adoption of federal income tax laws
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 151 / Section 5824

## Text

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the purpose of computing the tax liability under this chapter and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly.

## 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_S5824. Check the current official text before relying on it. Not legal advice.