PolicyEngine · PavelMakarchuk · Jan 29, 2026 · Dec 29, 2025 · Jan 5, 2026 · Jan 29, 2026
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,6 @@
+- bump: patch
+  changes:
+    changed:
+      - Update Virginia 2025 income tax parameters with 2025 Form 760 references
+      - Add rebate values for 2024 ($200/$400) and 2025 ($0)
+      - Add 2025 tests for standard deduction, EITC, military benefit subtraction, age deduction, rebate, and exemptions
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml
@@ -9,9 +9,11 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-339.8.B.1
     href: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-339.8/
-  - title: Virginia 2024 Form 760 Resident Individual Income Tax Booklet
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=31
+  - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=31
-  - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
+  - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
   - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml
@@ -9,11 +9,13 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-339.8.B.2
     href: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-339.8/
-  - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=31
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=31
+  - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=31
+  - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
   - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
-  - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
-  - title: Virginia 2024 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=31
+  - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=31
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml
@@ -10,18 +10,20 @@ metadata:
   unit: /1
   label: Virginia refundable earned income tax credit match
   reference:
-  - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32
-  - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
-  # Virginia introduced the refundable EITC in 2022
-  - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
-  - title: Virginia 2024 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=31
   - title: Code of Virginia § 58.1-339.8.B.3
     href: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-339.8/
+  # Virginia introduced the refundable EITC in 2022
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=31
+  - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=31
+  - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
+  - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
+  - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32
   # 2025 EITC reflected in statute
-  - title: House Bill 1600 (2025 Appropirations Act)
+  - title: House Bill 1600 (2025 Appropriations Act)
     href: https://legiscan.com/VA/text/HB1600/id/3262750/Virginia-2025-HB1600-Chaptered.pdf#page=783
 
diff --git a/...yengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml b/...yengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml
@@ -12,6 +12,7 @@ JOINT:
     2022-01-01: 343_950
     2023-01-01: 368_900
     2024-01-01: 388_400
+    2025-01-01: 399_200
 SINGLE:
   values:
     2013-01-01: 250_000
@@ -25,6 +26,7 @@ SINGLE:
     2022-01-01: 286_600
     2023-01-01: 307_400
     2024-01-01: 323_650
+    2025-01-01: 332_700
 SEPARATE:
   values:
     2013-01-01: 150_000
@@ -38,6 +40,7 @@ SEPARATE:
     2022-01-01: 171_975
     2023-01-01: 184_450
     2024-01-01: 194_200
+    2025-01-01: 199_600
 HEAD_OF_HOUSEHOLD:
   values:
     2013-01-01: 275_000
@@ -51,6 +54,7 @@ HEAD_OF_HOUSEHOLD:
     2022-01-01: 315_300
     2023-01-01: 338_150
     2024-01-01: 356_000
+    2025-01-01: 365_950
 SURVIVING_SPOUSE:
   values:
     2013-01-01: 300_000
@@ -64,6 +68,7 @@ SURVIVING_SPOUSE:
     2022-01-01: 343_950
     2023-01-01: 368_900
     2024-01-01: 388_400
+    2025-01-01: 399_200
 metadata:
   label: Virginia itemized deduction applicable amount
   period: year
@@ -78,11 +83,13 @@ metadata:
       interval: 50
   reference:
     # Virginia's limit conforms with the federal limit. The federal limit increases with inflation; thus, so does Virginia's.
-    # VA code § 58.1-301(B)(5) says to ignore the federal suspension of the Pease limitation. 
+    # VA code § 58.1-301(B)(5) says to ignore the federal suspension of the Pease limitation.
     - title: 26 U.S. Code § 68 - Overall limitation on itemized deductions (b)(1)
       href: https://www.law.cornell.edu/uscode/text/26/68#b_1
     - title: Applicable to taxable years beginning on or after January 1, 2022, but before January 1, 2023) Conformity to Internal Revenue Code.
       href: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-301/
+    - title: 2025 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2025/schedule-2025.pdf#page=1
     - title: 2024 Virginia Schedule A Itemized Deductions, Line 17
       href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2024/schedule-2024.pdf#page=1
     - title: 2023 Virginia Schedule A Itemized Deductions

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml
@@ -8,7 +8,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03.(1)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
-  # 2025 standard deduction reflected in statute
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=17
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=17
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml
@@ -9,6 +9,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03(2)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=15
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=15
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml
@@ -9,6 +9,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03(2)(a)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=15
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=15
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...cyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml b/...cyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml
@@ -7,14 +7,16 @@ metadata:
   unit: currency-USD
   label: Virginia spouse tax adjustment cap
   reference:
-  - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=20
-  - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=19
-  - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
-    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=19
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=19
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=19
-   # The legal code does not explicitly include the spouse tax adjustment
+  - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=19
+  - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=19
+  - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=20
+  # The legal code does not explicitly include the spouse tax adjustment
   - title: Virginia Department of Taxation
     href: https://www.tax.virginia.gov/filing-status
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml
@@ -11,6 +11,8 @@ metadata:
   # However, in the tax instructions, VAGI is implicitly defined to include the age deduction. The following language is from the 2024 instructions: "Complete Form 760, Lines 1 through 9, to determine your Virginia adjusted gross income (VAGI)." Note that in 2024's Form 760, the age deduction is computed and subtracted from federal AGI in lines 4 and 9 respectively.
   - title: Code of Virginia § 58.1-321. Exemptions and exclusions. (A)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=9
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=9
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/va/tax/income/rates.yaml
@@ -7,6 +7,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-320.
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=41
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=41
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml
@@ -5,36 +5,41 @@ metadata:
   unit: currency-USD
   breakdown:
   - filing_status
-  reference: 
+  reference:
   - title: Virginia 2023 legislative summary
     href: https://www.tax.virginia.gov/sites/default/files/inline-files/2023-legislative-summary.pdf#page=9
   - title: Virginia 2023 Special Session I Budget Bill (Introduced) - HB6001 Item 3-5.28 - B
     href: https://budget.lis.virginia.gov/item/2023/2/HB6001/Introduced/3/3-5.28/
   # Note that the link destination may change if there is a future rebate. As of 2025-02-14, it points to the "2023 Tax Rebate".
-  # The HB6001 budget defines this as a one-time rebate for 2023 tax returns, setting a specific rebate amount rather than enabling/disabling it with a boolean.  
+  # The HB6001 budget defines this as a one-time rebate for 2023 tax returns, setting a specific rebate amount rather than enabling/disabling it with a boolean.
   - title: What You Need to Know About the 2023 Tax Rebate
     href: https://www.tax.virginia.gov/rebate
   - title: House Bill 1600 (2025 Appropriations Act)
     href: https://legiscan.com/VA/text/HB1600/id/3262750/Virginia-2025-HB1600-Chaptered.pdf#page=335
-  # House Bill 1600 reauthorized rebate for tax year 2024
+  # House Bill 1600 reauthorized rebate for tax year 2024; no rebate for tax year 2025
 
 JOINT:
   2021-01-01: 500
   2022-01-01: 0
   2023-01-01: 400
+  2025-01-01: 0
 SINGLE:
   2021-01-01: 250
   2022-01-01: 0
   2023-01-01: 200
+  2025-01-01: 0
 SEPARATE:
   2021-01-01: 250
   2022-01-01: 0
   2023-01-01: 200
+  2025-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 250
   2022-01-01: 0
   2023-01-01: 200
+  2025-01-01: 0
 SURVIVING_SPOUSE:
   2021-01-01: 250
   2022-01-01: 0
   2023-01-01: 200
+  2025-01-01: 0
diff --git a/...engine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml b/...engine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml
@@ -7,6 +7,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03.(5)(a)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=15
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=15
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03.(5)(a)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=16
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=16
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...gov/states/va/tax/income/subtractions/age_deduction/birth_year_limit_for_full_amount.yaml b/...gov/states/va/tax/income/subtractions/age_deduction/birth_year_limit_for_full_amount.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03.(5)(a)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=16
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=15
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...cyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml b/...cyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml
@@ -9,6 +9,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03.(5)(a)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=16
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=16
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...yengine_us/parameters/gov/states/va/tax/income/subtractions/disability_income/amount.yaml b/...yengine_us/parameters/gov/states/va/tax/income/subtractions/disability_income/amount.yaml
@@ -10,6 +10,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.02.(4)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=25
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=25
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...e_us/parameters/gov/states/va/tax/income/subtractions/federal_state_employees/amount.yaml b/...e_us/parameters/gov/states/va/tax/income/subtractions/federal_state_employees/amount.yaml
@@ -10,6 +10,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.02. (16)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=26
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=26
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...ine_us/parameters/gov/states/va/tax/income/subtractions/military_basic_pay/threshold.yaml b/...ine_us/parameters/gov/states/va/tax/income/subtractions/military_basic_pay/threshold.yaml
@@ -9,6 +9,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.02.(15)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=26
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=26
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...e_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/age_threshold.yaml b/...e_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/age_threshold.yaml
@@ -8,8 +8,10 @@ metadata:
   period: year
   label: Virginia military benefit subtraction age threshold
   reference:
-  - title: Code of Virginia § 58.1-322.02. (18.b) 
-    href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ 
+  - title: Code of Virginia § 58.1-322.02. (18.b)
+    href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=27
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=27
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions

diff --git a/...cyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/amount.yaml b/...cyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/amount.yaml
@@ -13,6 +13,8 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.02. (18.b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  - title: Virginia 2025 Form 760 Resident Individual Income Tax Instructions
+    href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf#page=27
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=27
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions