Tax Credits for Corporations

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This is Article 13 of the Code of Virginia, titled “Tax Credits for Corporations.” 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 36 sections.

§ 58.1-430	Repealed
§ 58.1-431	Repealed
§ 58.1-432	Tax credit for purchase of conservation tillage equipment
§ 58.1-433	Expired
§ 58.1-433.1	Virginia Coal Employment and Production Incentive Tax Credit
§ 58.1-434	Repealed
§ 58.1-436	Tax credit for purchase of conservation tillage and precision agricultural application equipment
§ 58.1-437	Repealed
§ 58.1-438	Not effective
§ 58.1-438.1	Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
§ 58.1-439	Major business facility job tax credit
§ 58.1-439.1	Repealed
§ 58.1-439.10	Tax credit for purchase of waste motor oil burning equipment
§ 58.1-439.11	Repealed
§ 58.1-439.12	Riparian forest buffer protection for waterways tax credit
§ 58.1-439.12:01	Credit for cigarettes manufactured and exported
§ 58.1-439.12:02	Biodiesel and green diesel fuels producers tax credit
§ 58.1-439.12:03	Motion picture production tax credit
§ 58.1-439.12:04	Tax credit for participating landlords
§ 58.1-439.12:05	Green and alternative energy job creation tax credit
§ 58.1-439.12:06	International trade facility tax credit
§ 58.1-439.12:07	Telework expenses tax credit
§ 58.1-439.12:08	Research and development expenses tax credit
§ 58.1-439.12:09	Barge and rail usage tax credit
§ 58.1-439.12:10	Virginia port volume increase tax credit
§ 58.1-439.12:11	Major research and development expenses tax credit
§ 58.1-439.12:12	Food donation tax credit
§ 58.1-439.2	Coalfield employment enhancement tax credit
§ 58.1-439.3	Repealed
§ 58.1-439.4	Day-care facility investment tax credit
§ 58.1-439.5	Agricultural best management practices tax credit
§ 58.1-439.6	Worker retraining tax credit
§ 58.1-439.6:1	Worker training tax credit
§ 58.1-439.7	Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
§ 58.1-439.8	Repealed
§ 58.1-439.9	Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families