Virginia Code Title 60.2. Unemployment Compensation § 60.2-218. Employment taxed by federal law

Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and § 60.2-219, the term “employment” shall mean service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for taxes required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.