Income tax, state; deduction for multigenerational households.

Income tax deduction; multigenerational households.Creates a $1,000 deduction from Virginia adjusted gross income fortaxable years on and after January 1, 2021, for the head of household taxpayer or married taxpayers filing jointly of a multigenerational residence in the Commonwealth comprised of no less than two adultparent-child generations who are living together for the durationof the taxable year in which the deduction is claimed.