Other Subtractions include:
- Income from Virginia Obligations
- Federal Work Opportunity Tax Credit Wages
- Tier 2 and Other Railroad Retirement and Railroad Unemployment Benefits
- Virginia Lottery Prizes
- Virginia National Guard Income
- Military Pay and Allowances Attributable to Active Duty Service in a Combat Zone or a Qualified Hazardous Duty Area
- Retirement Plan Income Previously Taxed by Another State
- Virginia College Savings Plan Income Distribution or Refund
- Unemployment Compensation Benefits
- Military Basic Pay
- Federal and State Employees
- Income Received by Holocaust Victims
- Payments Made under the Tobacco Settlement
- Gain on the Sale of Land for Open Space Use
- Congressional Medal of Honor Recipients
- Military Death Gratuity Payments
- Certain Death Benefit Payments
- Gains from Land Preservation
- Long-Term Capital Gain
- Historic Rehabilitation
- First-Time Home Buyer Savings Accounts
- Other