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Day-care facility investment tax credit (§ 58.1-439.4)
2016A For taxable years beginning on and after January 1, 1997, any taxpayer shall be allowed a credit against the taxes imposed by § 58.1-320 or § 58.1-400 in an amount equal to twenty-five percent of all expenditures paid or incurred by such taxpayer . . .
Enterprise zone business tax credit (§ 59.1-280)
2016A As used in this section:”Business tax credit” means a credit against any tax due under Articles 2 (§ 58.1-320 et seq.) and 10 (§ 58.1-400 et seq.) of Chapter 3, Chapter 12 (§ 58.1-1200 et seq.), Article 1 (§ 58.1-2500 et seq.) of Ch . . .
Riparian forest buffer protection for waterways tax credit (§ 58.1-339.10)
2016A For all taxable years beginning on or after January 1, 2000, any individual who owns land abutting a waterway on which timber is harvested, and who forbears harvesting timber on certain portions of the land near the waterway, shall be allowed a cre . . .
International trade facility tax credit (§ 58.1-439.12:06)
2016A As used in this section, unless the context requires a different meaning:”Affiliated companies” means two or more companies related to each other so that (i) one company owns at least 80 percent of the voting power of the other or other . . .
Qualified equity and subordinated debt investments tax credit (§ 58.1-339.4)
2016A As used in this section:”Commercialization investment” means a qualified investment in a qualified business that was created to commercialize research developed at or in partnership with an institution of higher education.”Equity& . . .
Major research and development expenses tax credit (§ 58.1-439.12:11)
2016A As used in this section, unless the context requires a different meaning:”Virginia qualified research” means qualified research, as defined in § 41(d) of the Internal Revenue Code, as amended, that is conducted in the Commonwealth.R . . .
Notice of earned income tax credit (§ 63.2-527)
2016The Department shall provide notice regarding the availability of the federal earned income tax credit authorized in § 32 of the Internal Revenue Code and the state earned income tax credit authorized in subdivision B 2 of § 58.1-339.8 to all recip . . .
Riparian forest buffer protection for waterways tax credit (§ 58.1-439.12)
2016A For all taxable years beginning on or after January 1, 2000, any corporation that owns land abutting a waterway on which timber is harvested, and that forbears harvesting timber on certain portions of the land near the waterway, shall be allowed a . . .
Enterprise zone real property investment tax credit (§ 59.1-280.1)
2016A As used in this section:”Large qualified zone resident” means a qualified zone resident making qualified zone investments in excess of $ 100 million when such qualified zone investments result in the creation of at least 200 permanent f . . .
Motion picture production tax credit (§ 58.1-439.12:03)
2016A For taxable years beginning on and after January 1, 2011, but prior to January 1, 2019, any motion picture production company with qualifying expenses of at least $ 250,000 with respect to a motion picture production filmed in Virginia shall be all . . .