ARTICLE 13. Tax Credits for Corporations  


SECTION 58.1-430. Repealed
SECTION 58.1-431. Repealed
SECTION 58.1-432. Tax credit for purchase of conservation tillage equipment
SECTION 58.1-433. Expired
SECTION 58.1-433.1. Virginia Coal Employment and Production Incentive Tax Credit
SECTION 58.1-434. Repealed
SECTION 58.1-436. Tax credit for purchase of advanced technology pesticide and fertilizer application equipment
SECTION 58.1-437. Repealed
SECTION 58.1-438. Not effective
SECTION 58.1-438.1. Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
SECTION 58.1-439. Major business facility job tax credit
SECTION 58.1-439.1. Repealed
SECTION 58.1-439.2. Coalfield employment enhancement tax credit
SECTION 58.1-439.3. Repealed
SECTION 58.1-439.4. (Effective July 1, 2021) Day-care facility investment tax credit
SECTION 58.1-439.5. Agricultural best management practices tax credit
SECTION 58.1-439.6. Worker retraining tax credit
SECTION 58.1-439.6.1. Worker training tax credit
SECTION 58.1-439.7. Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
SECTION 58.1-439.8. Repealed
SECTION 58.1-439.9. Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families
SECTION 58.1-439.10. Tax credit for purchase of waste motor oil burning equipment
SECTION 58.1-439.11. Repealed
SECTION 58.1-439.12. Riparian forest buffer protection for waterways tax credit
SECTION 58.1-439.12.01. Credit for cigarettes manufactured and exported
SECTION 58.1-439.12.02. Biodiesel and green diesel fuels producers tax credit
SECTION 58.1-439.12.03. Motion picture production tax credit
SECTION 58.1-439.12.06. International trade facility tax credit
SECTION 58.1-439.12.07. Telework expenses tax credit
SECTION 58.1-439.12.08. Research and development expenses tax credit
SECTION 58.1-439.12.09. Barge and rail usage tax credit
SECTION 58.1-439.12.04. Tax credit for participating landlords
SECTION 58.1-439.12.05. Green job creation tax credit
SECTION 58.1-439.12.10. Virginia port volume increase tax credit
SECTION 58.1-439.12.11. Major research and development expenses tax credit
SECTION 58.1-439.12.12. Food crop donation tax credit