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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 3. Income Tax |
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ARTICLE 13.2. Neighborhood Assistance Act Tax Credit |
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SECTION 58.1-439.19. Public policy; business firms; donations |
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It is hereby declared to be public policy of the Commonwealth to encourage business firms to make donations to neighborhood organizations for the benefit of low-income persons. 1981, c. 629, § 63.1-322; 1997, c. 640 ; 2002, c. 640 , § 63.2-2001; 2008, c. 640 ; 2012, cc. 640 , 640 . |