2,472 results found.

• Barge and rail usage tax credit (§ 58.1-439.12:09)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A As used in this section:”International trade facility” means a company that: B For taxable years beginning on and after January 1, 2011, but before January 1, 2022, a company that is an international trade facility shall be allowed a c . . .

• Agricultural best management practices tax credit (§ 58.1-439.5)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A For all taxable years beginning on and after January 1, 1998, any corporation engaged in agricultural production for market who has in place a soil conservation plan approved by the local Soil and Water Conservation District (SWCD) shall be allowed . . .

• Limitations; transfer of credit; gain or loss from tax credit (§ 58.1-513)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 20.1 Virginia Land Conservation Incentives Act Of 1999

  A Any taxpayer claiming a tax credit under this article shall not claim a credit under any similar Virginia law for costs related to the same project. To the extent a credit is taken in accordance with this article, no subtraction allowed for the gai . . .

• Telework expenses tax credit (§ 58.1-439.12:07)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A As used in this section, unless the context requires a different meaning:”Eligible telework expenses” means expenses incurred during the taxable year pursuant to a telework agreement, in an amount up to $ 1,200 for each participating em . . .

• Research and development expenses tax credit (§ 58.1-439.12:08)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A As used in this section, unless the context requires a different meaning:”Virginia base amount” means the base amount as defined in § 41(c) of the Internal Revenue Code, as amended, that is attributable to Virginia, determined by (i) s . . .

• Food crop donation tax credit (§ 58.1-439.12:12)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A As used in this section, unless the context requires a different meaning:”Food crops” means grains, fruits, nuts, or vegetables.”Nonprofit food bank” means an entity located in the Commonwealth that is exempt from taxation u . . .

• Major business facility job tax credit (§ 58.1-439)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A For taxable years beginning on and after January 1, 1995, but before January 1, 2020, a taxpayer shall be allowed a credit against the taxes imposed by Articles 2 (§ 58.1-320 et seq.), 6 (§ 58.1-360 et seq.), and 10 (§ 58.1-400 et seq.) of Chapt . . .

• Green job creation tax credit (§ 58.1-439.12:05)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A For taxable years beginning on or after January 1, 2010, but before January 1, 2018, a taxpayer shall be allowed a credit against the tax levied pursuant to § 58.1-320 or 58.1-400 for each new green job created within the Commonwealth by the taxpa . . .

• Political candidate contribution tax credit (§ 58.1-339.6)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 3 Tax Credits For Individuals

  For taxable years beginning on and after January 1, 2000, but before January 1, 2017, any individual shall be entitled to a credit against the tax levied pursuant to § 58.1-320 of an amount equal to 50 percent of the amount contributed by the taxpay . . .

• Biodiesel and green diesel fuels producers tax credit (§ 58.1-439.12:02)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A For purposes of this section:”Biodiesel fuel” means a fuel composed of mono-alkyl esters of long-chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of ASTM D6751.”Green dies . . .

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