Neighborhood Assistance Act Tax Credit

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 13.2 of the Code of Virginia, titled “Neighborhood Assistance Act Tax Credit.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 9 laws.

It’s comprised of the following 9 sections.

§ 58.1-439.18 Definitions
§ 58.1-439.19 Public policy; business firms; donations
§ 58.1-439.20 Proposals to the State Board of Social Services; regulations; tax credits authorized
§ 58.1-439.20:1 Proposals to the Department of Education; guidelines; tax credits authorized
§ 58.1-439.20:2 Expiration
§ 58.1-439.21 Tax credit; amount; limitation; carry over
§ 58.1-439.22 Donations of professional services
§ 58.1-439.23 Donations of contracting services
§ 58.1-439.24 Donations by individuals