Virginia Housing Opportunity Tax Credit Act

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 13.4 of the Code of Virginia, titled “Virginia Housing Opportunity Tax Credit Act.” 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 contains 2 laws.

It’s comprised of the following 2 sections.

§ 58.1-439.29 Definitions
§ 58.1-439.30 Virginia housing opportunity tax credit