Topic:
HIGHER EDUCATION; INCOME TAX; MOTOR VEHICLE REGISTRATION; BENEFITS (GENERAL); GRANTS; LEGISLATION; LICENSING; EMPLOYMENT (GENERAL); TAX EXEMPTIONS;
Location:
MILITARY; SOLDIERS, SAILORS AND MARINE FUND;

OLR Research Report


June 14, 2005

 

2005-R-0527

SUMMARIES OF MILITARY-FRIENDLY LEGISLATION IN CONNECTICUT, GEORGIA, AND VIRGINIA

By: Veronica Rose, Principal Analyst

You asked for summaries of military-friendly legislation in Connecticut, Georgia, and Virginia.

SUMMARY

“Military-friendly” laws provide benefits to military personnel. Attachment 1 summarizes the laws we found in Connecticut, Georgia, and Virginia, including several passed during the 2005 session. The laws generally fall into six categories: employment, education, tax and financial, family support, license and registration, and miscellaneous. With one exception, all three states provide benefits in all these categories, although the range of benefits varies. We found no family support legislation in Virginia. This is legislation that provides grants or aid to service members, their families, or both, in hardship cases. Two new Georgia laws, one funded by voluntary taxpayer donations and the other by revenue from the sales of a new special license plate, are intended to provide such support. In Connecticut, the Soldiers, Sailors and Marines Fund provides need-based grants and aid to wartime veterans and qualified guard members in hardship cases.

We discuss some of the benefits in more detail below. Because of time constraints, we may have missed some benefits.

EMPLOYMENT

Federal law guarantees the right of service members to take time off for federal military service and to be reinstated to their former positions without loss of seniority or other benefits (1994 Uniform Services Employment and Reemployment Rights Act—USERRA). This law applies to private and public employers and supersedes state laws that diminish USERRA benefits.

Some states provide benefits that exceed USERRA requirements. Connecticut provides up to 30 days paid leave for state employees called to federal active-duty service in Iraq and Afghanistan, and to federal or state action in support of Operation Liberty Shield or other domestic anti-terrorism efforts in the United States. It also pays the difference between the employee's state pay (including longevity) and his military pay after 30 days. The law also provides continued state health insurance coverage for the employee and any dependents for the duration of service, so long as the employee continues to make the same insurance payments required before activation.

Georgia provides up to 18 paid days of leave in any federal fiscal year for ordered military duty and 30 paid days for ordered state active military duty during a state of emergency. It allows, but does not require, the state to pay the difference between the military pay and state pay of activated members. Similarly, Virginia provides up to 15 days paid leave for federally funded active-duty service and up to 15 paid days for emergency response military duty under the governor's call and federally funded military duty.

Under a new Georgia law, any spouse leaving a job to accompany a service member reassigned under military orders is eligible for Georgia workers' compensation. Bills that would have provided similar benefits in Connecticut (SB 582) and Virginia (HB 1288) died in the 2005 session.

Under a new Virginia law, the Nursing Board may expedite the licensure or certification of nurses relocating to the state as a result of their spouses' military orders. Neither Connecticut nor Georgia has a comparable law.

EDUCATION

All three states require, by law or policy, that public colleges allow students deployed for active-duty service to reenroll without losing any credits they earned, or paying any additional fees. Typically, returning students are eligible for a credit or tuition refund for unfinished courses.

All three states give in-state tuition rates at state colleges to active-duty military personnel stationed in the state as well as their dependents. In Virginia, the benefit continues for one year after which the non-military spouse must establish residency. The Connecticut law extending the benefit to service members and their spouses, instead of just their dependent children, was passed in the 2005 session.

Under a new law, Georgia gives four-year college scholarships of up to $8,000 to children of guard members and reservists deployed in active-duty service in a combat zone. Virginia pays up to 100% of tuition for guard members at post-secondary state or private schools. The private school rate is limited to the state school rate of $4,200 per year or $2,100 per semester. And Connecticut waives 100% of tuition at state colleges for guard members who meet qualifying criteria.

Georgia also provides “service cancelable loans” for undergraduate studies at private or public colleges or post-secondary technical or vocational schools in Georgia. These are available to full-time or part-time guard members in good standing for up to five years of study. Loans are cancelled if the student retains guard membership during the loan period.

A Georgia law exempts military dependents from a law that requires students to take a semester of Georgia history before they graduate from high school. This requirement apparently made it hard for some students whose families moved to Georgia to graduate on time.

TAX AND FINANCIAL BENEFITS

The most common financial benefit that states provide to service members is tax breaks. All three states provide income tax exclusion for military retirement income. The Connecticut law, passed in the 2005 session, exempts 50% of federally taxable military retirement income from the state income tax, starting with the 2008 tax year. The exemption applies to retirees of the U.S. Armed Forces, including guard members and reservists.

Virginia exempts from state tax the first $15,000 of basic pay for all military personnel on extended active duty for more than 90 days. If the pay exceeds $15,000, the deduction is reduced dollar for dollar. There are no exclusions for income over $30,000. The law also exempts from state income tax up to $3,000 of the pay of guard members below a certain rank. And it excludes from state taxation federal military death gratuity payments made after September 11, 2001 to survivors of military personnel killed in action. The amount of the exclusion is reduced by the amount the survivor may exclude from his federal gross income.

Both Virginia and Connecticut follow federal rules, exempting from state income tax any combat zone pay exempt from federal tax. Georgia appears to exempt combat zone pay only for guard members and reservists. All three states, following the federal rule for tax filings, give taxpayers in a combat zone a 180-day extension after discharge for filing their state tax returns.

Under a new Georgia law, military personnel deployed in active-duty service for 90 consecutive days or more may claim a tax credit for the amount they pay for life insurance premiums under the federal Servicemembers Group Life Insurance (SGLI) Program. Connecticut and Virginia do not have a comparable program. A bill that would have reimbursed Connecticut-domiciled, armed forces members on active duty in wartime for premiums they pay for up to $100,000 of SGLI benefits died in the 2005 session (sHB 6626).

FAMILY SUPPORT

Two new Georgia laws are intended to provide financial relief to military personnel and their families. One creates a program funded by voluntary taxpayer donations. Another raises revenue from the sales of a new $25 special “Support Georgia Troops” license plate available to people who want to show support for military personnel. Money from both programs goes to the Georgia National Guard Foundation, a nonprofit organization that provides support to members of the Georgia Department of Defense. The license plate revenue is to carry out programs on which the foundation and Department of Veterans' Services contractually agree. In Connecticut, the Soldiers, Sailors and Marines Fund provides need-based help to wartime veterans and guard members. Legislation (sHB 6626) to provide a more comprehensive military support program died in the 2005 session. We found no comparable Virginia program.

LICENSE AND REGISTRATION

All three states provide various license or registration benefits to military personnel. Typically, licensees called to active duty are exempt from any applicable fees or examination requirements while they are on active duty and get a grace period after discharge to renew their license. Connecticut, among other things, waives motor vehicle registration fees for such licensees. It also exempts them from occupational and licensing fees and taxes and requires the Public Health Department to reinstate any license or registration that lapsed while they were deployed.

Georgia gives service members discharged from active duty after 90 days service a free hunting and fishing license valid for one year. And in Virginia, active-duty military personnel stationed in-state, when authorized by the commanding officer, may buy hunting, fishing, and trapping licenses at the resident rate for hunting, fishing, and trapping on the military installation. Active-duty military personnel stationed in Connecticut pay the resident fee for these licenses. Three bills that would have made them free for all active-duty armed forces members, including guard members, died in the 2005 session (see sB 579, 636, & 748).

With regard to motor vehicle licenses, current and former guard members in Georgia are entitled to one free license plate. In Virginia, current guard members are entitled to half-price license plates.

MISCELLANEOUS

Some states provide benefits, like early termination of lease agreement without penalty, which are already provided under the federal Servicemembers Civil Relief Act. It appears that in these cases, an aggrieved party has the option of pursuing his claims in either state or federal court.

Connecticut alone of the three states offers behavioral health services for returning Operation Enduring Freedom and Operation Iraqi Freedom servicemembers.

Virginia provides a free $20,000 death benefit to any state or municipal employee killed in armed conflict during federal active duty service after October 7, 2001. And Connecticut provides a free $20,000 death benefit payment to armed forces members killed in the line of duty while on state active duty service.

sHB 6626 would have given up to $100,000 to certain surviving dependents of military personnel who are killed in action or die from an illness or accident sustained while performing active duty service in Southwest Asia in support of Operation Enduring Freedom or Operation Iraqi Freedom between September 11, 2001 and July 1, 2006. The bill died on the calendar in the 2005 session.

Both Georgia and Virginia impose severe penalties for making pay day loans to military members in violation of the law. (For a more complete discussion of pay day loans, see OLR Report 2005-R-0526, attached.) In general, the laws prohibit lenders from (1) garnishing military wages or salary, (2) conducting collection activities against a borrower or his spouse when the borrower is deployed, or (3) contacting the borrower's commanding officer in an attempt to collect on a loan.

ATTACHMENT 1: Military Friendly Legislation in Connecticut, Georgia, and Virginia

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

CT

Up to 30 days paid leave for state employees called to federal active-duty service in Iraq and Afghanistan, and to federal or state action in support of Operation Liberty Shield or other anti-terrorism efforts in the U.S; payment of the difference between the employee's state pay (including longevity) and his military pay after 30 days (CGS 5-259d(c))

Pay and allowances for state-active duty same as federal, plus $10 for enlisted persons and $5 for warrant officers and first and second lieutenants (CGS 27-61)

Public colleges must reenroll activated members of the armed forces who did not complete their studies because of their active duty status, without any additional tuition, fee, or related charge (CGS 10a-77(g), 99(g), 105(i))

Starting with the 2008 tax year, the bill exempts 50% of federally taxable military retirement from the state income tax. The exemption applies to retirees of the U.S. Armed Forces, including the National Guard (sHB 6940, 71-73, passed in the 2005 session)

Soldiers, Sailors, and Marines Fund provides need-based grants to military personnel, including guard members who served 90 days active-duty service in wartime (CGS 27-140)

Service member has six months after discharge to renew any DPH license certificate, permit, or registration that expired while he was on active duty; must complete any continuing education or refresher course required for renewal (provision does not apply to reservists and guardsmen on annual training) (CGS 19-88b)

Transitional behavioral health services for Operation Enduring Freedom and Iraqi Freedom active-duty service members (CGS 17a-453d)

 

Continued state health insurance coverage for the employee and any dependents for the duration of active-duty service defined above, as long as the employee continues to make the same insurance payments required before activation (CGS 5-259d(b))

Up to 30 days calendar leave with pay and without loss of vacation privileges for guard members and reservists on regularly ordered military duty (CGS 27-33)

In-state tuition rates at state colleges to active-duty military personnel stationed in the state, and their spouse and unemancipated minor children (CGS 10a-28 & 10a-29 and PA 05-110)

Estate of service member who died in active- duty service in combat zone exempt from state income tax due in year of death and earlier years, paralleling a provision for federal filings (CGS 12-724(b)(1))

 

State residents on active-duty service are exempt from paying annual and biennial license or registration fees or occupational taxes while activated, plus one year (CGS 27-102a)

Free $20,000 death benefits payment to beneficiary of armed forces member killed in line of duty while on state active-duty service (CGS 27-69)

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

 
 

Under certain limited circumstances, war service can be used to purchase retirement credit (CGS 5-180(b))

Municipal employees eligible for retirement credit for wartime service (CGS 7-134)

100% tuition waiver at state colleges for resident guard members (CGS 10a-77(d), 99(d) & 105(e)

Armed forces taxpayers serving in combat zone get 180-day extension after combat service to file state income tax returns without penalty or interest, a provision paralleling the extension for federal tax filings (CGS 12-724(a)(1))

 

Waiver of motor vehicle registration fees, including renewal fees, for activated servicemen who were Connecticut residents at the time of induction (CGS 14-50); (see similar waiver for emissions inspection at CGS 27-102a(b))

Armed forces member may terminate rent contract with less than 30 days notice if he receives reassignment orders that do not allow such prior notification (CGS 21-82)

 

Service member entitled to employment reinstatement protection after return from service in armed forces; must apply within 90 days of receiving certificate of satisfactory service from the armed forces (CGS 5-255)

Municipal employee entitled to leave to enter armed forces and employment reinstatement protection if apply within specified deadline (CGS 7-462)

Fee waived for state high school diploma examination for service members under age 21 (CGS 10-5)

Combat zone pay excluded from state tax to the same extent as it is exempt from federal tax (Department of Revenue Services)

 

Reinstatement of certain DPH registration or license that lapsed during deployment, plus one year (CGS 20-288)

 
   

Guard members and reservists entitled to leave for meetings and drills without loss of vacation time or employment privileges (CGS 27-33a)

Up to $400 per year need-based college education aid to children age 16-23 of service member killed in war or who dies from service-related illness or injury (CGS 10a-166)

Military pay of nonresidents on active-duty service in the state exempt from state tax, as required by federal law (CGS 12-711(d))

 

Active-duty personnel stationed in state get fishing, trapping and hunting licenses at resident rate (CGS 26-86c, 26-86a, 26-34a)

 
   

Municipalities must continue contributions to Retirement Fund for members of the armed forces serving in wartime (CGS 7-440)

 

Banks and federal credit unions must keep for 14 months mortgage applications of servicemen activated and offer them the same terms and conditions available when they were initially processed if there is no material change in their circumstances (CGS 36a-737(b) as amended by PA 05-46)

     

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

       

Attorneys on active-duty service for more than six months in year tax due exempt from occupational tax (CGS 51-81b(g))

     
       

Weekly separation allowances for dependents of armed forces personnel activated in wartime (up to $20 per month for spouse and up to $6 per month for each dependent child) if the federal government does not make such payments (CGS 27-81 to 27-86)

     
       

Extension for filing municipal property tax while deployed in Middle East (CGS 12-146(c)

     
       

Property tax exemption for one vehicle garaged out of state for service member (CGS 12-81(53))

     
       

Towns are barred from charging or collecting interest due on property taxes for one year from military personnel activated for military operations in the Middle (CGS 12-146c)

     

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

GA

All Georgia public employees who are guard members or reservists are entitled to up to (1) 18 paid days of leave in any federal fiscal year for ordered military duty and (2) 30 paid days for ordered state active military duty by the governor during a state of emergency (Ga. Code Ann. 38-2-279(e))

Localities may pay guardsmen and reservists on ordered military duty the differential between their military and municipal pay (Ga. Code Ann. 38-2-279)

Active-duty service members and dependents stationed in Georgia get in-state tuition rates at state colleges unless such military personnel are assigned as students to institutions for educational purposes (Georgia Board of Regents)

Estate of service member who died in active service in combat zone exempt from tax due in year of death and prior years (Ga. Code Ann. 48-7-37)

Military support program funded by voluntary taxpayer donations (Chap. 7, Tit. 48, Art. 2, as amended by HB 282, 2005 session)

Service members discharged from active duty entitled to free honorary hunting and fishing license valid for one year if they served for 90 or more days (Ga. Code Ann. 27-2-4, as amended by Act 48, 2005 session)

Service member on active- duty service for 90 days or more may terminate rental or lease agreement with 30 days notice without penalty and under specified conditions (Ga. Code Ann. Chap. 7, Tit. 44, as amended by Act 48, 2005 session)

 

State may pay guard members and reservists on ordered military duty the differential between their military salary and state pay (Ga. Code Ann. 38-2-279)

Spouse leaving job to accompany service member reassigned under military orders eligible for Georgia workers' compensation (Ga. Code Ann. 34-8-194, as amended by HB 404, 2005 session)

Four-year college HERO scholarships of up to $8,000 for children under age 25 of reservists and guard members deployed on active service in combat zone (Ga. Code Ann., Chap. 3, Tit. 20, as amended by SB 43, 2005 session)

Combat zone pay of guard members and reservists exempt from state income tax (Ga. Code Ann 48-7-27(12))

Military support program funded by money from new Special “Support Georgia Troops” license plates available to people who want to show support for military personnel (Ga. Code Ann. Chap. 2, Tit. 40, as amended by SB 257, 2005 session)

Service member whose driver's license expired while he served out of state on active duty for 90 days or more may operate with the expired license for six months after discharge or reassignment to the state without penalty (Ga. Code Ann. Chap. 5, Tit. 40, as amended by Act 48, 2005 session)

Service member on active-duty service for 90 days or more may terminate telephone service contract with 30 days notice and under specified conditions without penalty (Ga. Code Ann. Chap. 5, Tit. 46, as amended by Act 48, 2005 session)

 

Reemployment rights—public employees in the guard or reserves are entitled to leave for ordered military duty without loss of time, vacation, and other employment and reemployment rights (Ga. Code Ann. 38-2-279)

Pay and allowances for state-active duty same as federal

Full refund of tuition and mandatory fees to active-duty military personnel, reservists, and guard members who are activated for active-duty service or receive an emergency reassignment after enrolling in any state college Georgia Board of Regents at http://www.usg.edu/news/2001/100901.phtml)

Extension for filing state income tax while deployed abroad, plus six months; also while performing combat zone or support service (Ga. Code Ann. 48-7-56 & 48-7-36)

Servicemember gets 90-days extension for filing property tax if absent from resident because of armed forces duty (Ga. Code Ann. 48-5-311)

 

Service member whose occupational or professional license expired while he was on out-of-state active-duty service for more than 90 days or more may practice for up to six months after discharge or reassignment without penalty (Ga. Code Ann,. Chap. 4, Tit. 26, Art. 3 &Tit. 43, Chap. 1., as amended by Act 48, 2005 session)

Service members ordered to active duty more than 50 miles from home, and their spouses, are excused from jury duty, upon request (Ga. Code Ann. 15-12-1, as amended by Act 48, 2005 session)

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

 

Under certain conditions, active-duty military service may be used to buy retirement credit in Georgia's Teachers Retirement System (Ga. Code Ann. 47-2-96)

 

Service cancelable educational loans for undergraduate studies at private or public college or post-secondary technical or vocational school in Georgia available to full-time or part-time guard members in good standing; loans available for up to five years of study (up to $3,643 per school year or up to $1,821 per semester) (Ga. Code Ann. 20-3-374)

Up to $15, 000 pension income tax exclusion for people age 62 and older or totally disabled (Ga. Code Ann. 48-7-27)*

 

Guard members and reservists who serve on active duty for 90 consecutive days or more entitled to automatic extension on any annual state license or registration, and members exempt from continuing education requirements (Ga. Code Ann. Chap. 7, Tit. 48, as amended HB 538, 2005 session)

Landlord cannot charge armed forces members and guard members liquidated damages for early termination of rental or lease agreements because of redeployment, activation for active duty, among other specified circumstances (Ga. Code Ann. 55-248.21.1, as amended by SB 968, 2005 session)

     

Military dependents exempt from a law requiring students to take a semester of Georgia history to graduate high school (Ga. Code Ann. 20-2-142)

Military personnel deployed in active-duty service for 90 consecutive days or more may claim a tax credit for the amount they pay for life insurance premiums under the federal Service members Group Life Insurance Program (Ga. Code Ann. Chap. 7, Tit. 48, as amended HB 538, 2005 session)

 

Current and former guard members and reservists entitled to one free license plate for private passenger vehicle (Ga. Code Ann. 40-2-66)

Restrictions on pay day lending law requires pay day lenders to be licensed under the state's industrial loan law and comply with the law. Industrial loans are limited to 5% interest per month. When loans are made to service members, the law prohibits (1) garnishing military wages, (2) conducting collection activities against a borrower deployed in combat, or such borrower's spouse; and (3) contacting the borrower's commanding officer in a collection effort (sB 157, passed in 2005 session)

       

Military pay of nonresidents in the state on active duty exempt from state tax as required by federal law

     

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

VA

State and municipal employees in the armed forces, including the guard and reserves, are entitled to up to 15 days paid leave for federally funded active-duty service and up to 15 paid days for emergency response military duty under the governor's call and federally funded military duty (Va. Code Ann. 44-75.1 and 44-78.1)

Nursing Board may expedite the licensure or certification of nurses relocating to the state as a result of their spouses military orders (Va. Code Ann. 54.1-3005, as amended by HB 1606, 2005 session)

Spouse and dependent children of military personnel stationed in Virginia get in-state tuition rates for one year. The in-state tuition benefit continues only if the non-military spouse establishes residency and earns at least $10,800 within the first year of assignment in Virginia. (Va. Code Ann. 23-7.4.2)

Combat zone pay for all military personnel, including guard members and reservists, exempt from state tax to the same extent as under federal law for federal tax (Va. Code Ann. 58.1-322.21))

 

60-day grace period for active-duty service members who were deployed outside the U.S. to replace motor vehicle license plates or decals and registration (Va. Code Ann. 46.2-221.4)

Courts may assess attorney's fees and costs against any party in a proceeding where federal law requires the appointment of an attorney for a service member (Va. Code Ann. 8.01-15.2, as amended by HB 1757, 2005 session)

 

Reemployment right-military leave periods for federally funded military duty or emergency response duty under the governor's call, with or without pay, do not interrupt state service for the purpose of seniority, leave accrual, etc. (Va. Code Ann. 44-93)

Public school employees whose active-duty service required their absence from their full-time employment in a school get supplemental pay as determined by and from the relevant local school division if the military compensation is less than the employee's regular salary (Va. Code Ann. 22.1-289.2)

Free public schooling for student living with individual (not solely for schooling) while custodial parent is deployed abroad (Va. Code Ann. 22.1-3)

First $15,000 of basic pay for all military personnel on extended active duty for more than 90 days exempt from state tax; if pay exceeds $15,000, the deduction is reduced dollar for dollar-no exclusions for income over $30,000 (Va. Code Ann. 58.1-322.21)

 

Service members, including guard members and reservists, have 60-day grace period after returning from active duty overseas to renew professional and occupational license, permit, or certificate (Va. Code Ann. 54.1-117)

Service members have a 24-hour grace period to replace motor vehicle inspection sticker that expired while they were in service (Va. Code Ann. 46.2-1158.1, as amended by HB 2186, 2005 session)

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

 

State and localities may pay guard members and reservists who are state or municipal employees the differential between their basic military pay and state pay when they are called to federally funded military duty; may also continue health insurance and other benefits (Va. Code Ann. 44-93.1)

Extended coverage (under COBRA) continues for 18 months while a member is on leave for active duty military service. For state employees; the employer continues to pay the employer portion of the premium. Members pay the cost of dependent coverage (Virginia Retirement System)

Children, age 16 to 25, of service members, including reservists and guard members killed or disabled in military action entitled to free education, including room, board, and fees at public colleges in the state (Va. Code Ann. 23-7.4.1, as amended by HB 1682, 2005 session)

Income tax pension exclusion of $ 6,000 for taxpayer age 62 – 64; $12,000 for taxpayer age 65 or older (Va. Code Ann. 58.1-322 D 5. a)*

 

Service members get 60-day grace period after returning from overseas active duty to reopen business and perform licensed or credential services (Va. Code Ann. 46.2-221.3)

$20,000 death benefit to any state or municipal employee killed in armed conflict during federal active-duty service after October 7, 2001 (Va. Code Ann. 9-1-400, as amended by HB 1793, 2005 session)

 

Under certain circumstances, active-duty service in the armed forces may be used to buy retirement credit (Va. Code Ann. 51.1-142.2.)

Also under certain circumstances, active-duty military service can be granted at no cost and be counted towards vesting (Va. Code Ann. 51.1-142.2.)

Service members called to active-duty military service have time served granted to them at no cost, as long as they receive a general or honorable discharge and return to covered employment within a year of discharge from active duty (Virginia Retirement System)

Law requires the state Council of Higher Education (CHE) to issue guidelines for tuition relief, refunds, and reinstatements for students whose active military duty during a defense crisis required them to withdraw from a college (Va. Code Ann. 23-9.6:2); Under CHE policy, each college must adopt policy providing for the above relief.

Income of guard members below certain rank for up to 39 days of service (active or inactive) or $3,000, whichever is less, exempt from state tax (Va. Code Ann. 58.1-322.11)

 

Service members have 60 day extension to renew driver's license while deployed abroad; cannot be extended for more than five years from date of expiration (Va. Code Ann. 46.2-221.2)

Law prohibits pay day lenders from (1) garnishing military wages, (2) conducting collection against a service member in combat and reservists and guard members called to active duty, (3) contacting the borrower's commanding officer about a loan, or (4) entering into a payday loan agreement with a member if the military base commander has declared that a specific location of the lender's business is off limits to military personnel (Va. Code Ann. 1-444 et seq.)

-Continued-

State

State Employees

Employment

Education

Tax and Financial

Family Support

License and Registration

Other

 

Continued state health insurance coverage for the employee and any dependents for the duration of active-duty service as long as the employee pays the employee portion of coverage (CGS 5-259d(b))

Guard members and reservists called to state active duty entitled to take leave from nongovernment job and reinstatement rights (Va. Code Ann. 44-93.2 & 43-93.3)

Guard members are eligible for up to 100% paid tuition at public or private post secondary schools. Rate at private schools is limited to state school rate of $4,200 per year or $2,100 per semester (Va. Code Ann. 23-7.4.2)

State tax exclusion for federal military death gratuity payments after September 11, 2001 to survivors of military personnel killed in action. Amount reduced by amount survivor may exclude from his federal gross income (Va. Code Ann. 58.1-322 C 31)

 

Virginia National Guard members get license plates at half price (Va. Code Ann. 46.2-744)

Early termination or rental agreement without, penalty, in defined circumstances (Va. Code Ann. 55-248.21.1)

   

State-activated military personnel get the same military pay and allowances as when federally activated (Va. Code Ann. 44-83)

 

Extension for filing state income tax returns for Operation Desert Shield and other named conflicts (Va. Code Ann. 58.1-344))

 

Active-duty military personnel living in state or stationed at military installations and military personnel, when authorized by the commanding officer, get hunting and fishing license at resident rate (Va. Code Ann. 29.1-319)

 
       

Military pay of nonresidents in the state on active duty exempt from state tax as required by federal law (Va. Code Ann. 58.1-321)

     
       

No interest assessed against or collected from employer upon any taxes accrued against employer during the period of active service in armed forces. Entitled to refund on any interest on taxes which would have been abated (Va. Code Ann. 60.2-520)

     

*This exclusion is not specifically for, limited to, or separate from other, pension income. It applies to any pension income.