Does the state of Virginia tax forgiven mortgage debt?

If so, does the state follow the guidelines of the federal Mortgage Forgiveness Debt Relief Act and exempt some mortgage debt forgiveness from taxation?
I have not had any mortgage debt forgiven yet — I am doing some preliminary research to see what effect a short sale of my primary residence would have. I am confident that, if my short sale winds up successful, that I would get a 1099-C for the forgiven amount of the mortgage and would qualify on my federal taxes for the MFDRA exemption.

What I cannot figure out nor find online is whether the state of Virginia taxes forgiven debt, let alone whether Virginia, like California, is exempting mortgage debt forgiveness.

I do understand how debt forgiveness as income works tax-wise, at least when it comes to federal taxes. What I have been unable to figure out is how it would work out on my Virginia state income taxes.
Also, do I understand how Virginia allows for filing of deficiency judgments for short sales/foreclosures/etc. The MFDRA doesn’t have anything to do with that — if the bank agrees to forgive the debt, they can’t very well turn around and ask a judge for a deficiency judgment against me on a debt they agreed to forgive!

In my hypothetical circumstance, I’m assuming that I’d agree to a short sale only in the circumstance that the bank would be writing off (forgiving) the difference between the sale price and my mortgage balance.

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