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Agricultural best management practices tax credit (§ 58.1-339.3)
2016A For all taxable years beginning on and after January 1, 1998, any individual who is engaged in agricultural production for market, or has equines that create needs for agricultural best management practices to reduce nonpoint source pollutants, and . . .
Worker retraining tax credit (§ 58.1-439.6)
2016A As used in this section, unless the context clearly requires otherwise:”Eligible worker retraining” means retraining of a qualified employee that promotes economic development in the form of (i) noncredit courses at any of the Commonwea . . .
Income tax credit for low-income taxpayers (§ 58.1-339.8)
2016A As used in this section, unless the context requires otherwise:”Family Virginia adjusted gross income” means the combined Virginia adjusted gross income of an individual, the individual’s spouse, and any person claimed as a depend . . .
Earned income tax credit; employer notice to employee (§ 40.1-28.7:3)
2016Every employer shall post in the same location where other employee notices required by state or federal law are posted any notice provided by the Virginia Department of Social Services that informs employees that they may be eligible for federal and . . .
Farm wineries and vineyards tax credit (§ 58.1-339.12)
2016A As used in this section, unless the context requires a different meaning:”Qualified capital expenditures” means all expenditures made by the taxpayer for the purchase and installation of barrels, bins, bottling equipment, capsuling equi . . .
Virginia port volume increase tax credit (§ 58.1-439.12:10)
2016A As used in this section, unless the context indicates otherwise:”Agricultural entity” means a person engaged in growing or producing wheat, grains, fruits, nuts, crops; tobacco, nursery, or floral products; forestry products excluding r . . .
Tax credit for purchase of conservation tillage equipment (§ 58.1-432)
2016A Any corporation shall be allowed a credit against the tax imposed by § 58.1-400 of an amount equaling 25 percent of all expenditures made for the purchase and installation of conservation tillage equipment used in agricultural production by the pu . . .
Tax credit for purchase of waste motor oil burning equipment (§ 58.1-439.10)
2016A For taxable years beginning on and after January 1, 1999, a taxpayer who operates a business facility within the Commonwealth which accepts waste motor oil from the public shall be allowed a credit against the taxes imposed pursuant to Articles 2 ( . . .
Land preservation tax credits for individuals and corporations (§ 58.1-512)
2016A For taxable years beginning on or after January 1, 2000, there shall be allowed as a credit against the tax liability imposed by §§ 58.1-320 and 58.1-400, an amount equal to 50 percent of the fair market value of any land or interest in land loca . . .
Unclaimed tax credits; report (§ 58.1-319)
2016If any tax credit authorized pursuant to this title has not been claimed by any taxpayer during the preceding five calendar years, such credit shall be deemed obsolete, and the Department shall not authorize any taxpayer to claim such credit against . . .