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Tax credit for purchase of conservation tillage equipment (§ 58.1-334)
2016A Any individual shall be allowed a credit against the tax imposed by § 58.1-320 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 pur . . .
Investments eligible for tax credits (§ 58.1-318)
2016A For purposes of this section, “funding portal” means a website that (i) allows accredited investors to participate in general solicitation transactions by an issuer that meet the requirements of § 4(a)(6) of the Securities Act of 1933, . . .
Tax credit for purchase of machinery and equipment for processing recyclable materials (§ 58.1-439.7)
2016B The total credit allowed under this section in any taxable year shall not exceed 40 percent of the Virginia income tax liability of such taxpayer. C Any tax credit not used for the taxable year in which the purchase price on recycling machinery an . . .
Local real property tax credits on certain rehabilitated, renovated or replacement residential structures (§ 58.1-3220.01)
2016A The governing body of any county, city or town may, by ordinance, provide for a local real property tax credit equal to certain property tax liens owed on real estate on which any structure or other improvement no less than fifteen years of age has . . .
Eligibility (§ 59.1-279)
2016A Any business firm may be designated a “qualified business firm” for purposes of this chapter if: B After designation as a qualified business firm pursuant to this section, each business firm in an enterprise zone shall submit annually . . .
Credit for cigarettes manufactured and exported (§ 58.1-439.12:01)
2016A For purposes of this section:”Base year export volume” means the number of cigarettes manufactured by a corporation, which cigarettes were also exported by such manufacturer during its taxable year beginning in calendar year 2004.” . . .
Payment by subdivider of the pro rata share of the cost of certain facilities (§ 15.2-2243)
2016A A locality may provide in its subdivision ordinance for payment by a subdivider or developer of land of the pro rata share of the cost of providing reasonable and necessary sewerage, water, and drainage facilities, located outside the property limi . . .
Donations of professional services (§ 58.1-439.22)
2016A A sole proprietor, partnership or limited liability company engaged in the business of providing professional services shall be eligible for a tax credit under this article based on the time spent by the proprietor or a partner or member, respectiv . . .
Virginia Coal Employment and Production Incentive Tax Credit (§ 58.1-433.1)
2016A For taxable years beginning on and after January 1, 2001, every electricity generator in the Commonwealth shall be allowed a three-dollar-per-ton credit against the tax imposed by § 58.1-400 or § 58.1-400.2 for each ton of coal purchased and cons . . .
Livable Home Tax Credit (§ 58.1-339.7)
2016A For taxable years beginning on and after January 1, 2000, any taxpayer who purchases a new residence or retrofits or hires someone to retrofit an existing residence, provided that such new residence or the retrofitting of such existing residence is . . .