The TCJA was enacted in December of 2017. Some states have not changed their ‘date of conformity’ to conform to the provisions of the federal Tax Cut and Jos Act (TCJA). Personal property can no longer be exchanged under federal law, 1031 exchanges are limited to real property.
Virginia’s ‘date of conformity’ with the federal  Internal Revenue Code (IRC), with some exceptions, was advanced to February 9, 2018.

See ‘Virginia Form 760 Instructions’ for exceptions.    https.//tax.virginia.gov/sites/default/files/vatax-pdf/2018-form-760-instructions.pdf

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