Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 3. Income Tax |
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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 |