Neighborhood Assistance Act Tax Credit

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This is Article 13.2 of the Code of Virginia, titled “Neighborhood Assistance Act Tax Credit.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 9 sections.

§ 58.1-439.18	Definitions
§ 58.1-439.19	Public policy; business firms; donations
§ 58.1-439.20	Proposals to the State Board of Social Services; regulations; tax credits authorized
§ 58.1-439.20:1	Proposals to the Department of Education; guidelines; tax credits authorized
§ 58.1-439.20:2	Expiration
§ 58.1-439.21	Tax credit; amount; limitation; carry over
§ 58.1-439.22	Donations of professional services
§ 58.1-439.23	Donations of contracting services
§ 58.1-439.24	Donations by individuals