77923158.1-439.8Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxTax Credits For CorporationsRepealedhttp://law.lis.virginia.gov/vacode/58.1-439.8//58.1-439.8/58.1/I/3/13/58.1-439.8Repealed by Acts 2009, c. 34, cl. 2.section1