Education Improvement Scholarships Tax Credits

This is Article 13.3 of the Code of Virginia, titled “Education Improvement Scholarships Tax Credits.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 4 sections.

§ 58.1-439.25
§ 58.1-439.26
Tax credit for donations to certain scholarship foundations
§ 58.1-439.27
Scholarship foundation eligibility and requirements; list of foundations receiving donations
§ 58.1-439.28
Guidelines for scholarship foundations