VIRGINIANS AND GIBBERISH

Virginians used to have an extraordinary facility with the English language. There was Thomas Jefferson, who wrote, among other things, “We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.”

And there was Patrick Henry, who succinctly stated “Give me Liberty or give me Death.”

And there was even Henry Howell, who castigated the monied powers with “Keep the Big Boys honest.”

Do any Virginians today have a comparable grasp of language? If any do, they are not to be found in the state legislature or Department of Taxation. For several years, Virginia taxpayers have had to deal with something called Special Fixed Date Conformity adjustments. A simple description of exactly what those are, or of the concept behind them, has not been provided, at least in any place that is readily evident.

Then there is the AFAGI, or adjusted federal adjusted gross income. This is defined on page 9 of the 2008 Virginia 760 Resident Individual Income Tax Booklet as “the taxpayer’s federal adjusted gross income, modified for any fixed date conformity adjustments, and reduced by any taxable Social Security and Tier 1 Railroad Benefits.”

Virginia, how far she has fallen.