Level 11
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It doesn't need to, it's not relevant.

VA starts with federal AGI and makes certain additions, subtractions and deductions as defined by the VA tax code.  Then it EITHER takes the VA standard deduction if the taxpayer did not itemize on the federal return OR subtracts federal itemized deductions and adds back state income taxes, to arrive at VA taxable income.

If QBID had been made an above the line deduction (like DPAD was), then you're absolutely right, it would impact the VA return.  But instead the TCJA moved this deduction outside the definition of both AGI and itemized deductions.  Thus, outside the scope of what VA conforms to.

Rick (in VA)
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