Education Improvement Scholarships Tax Credits

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 13.3 of the Code of Virginia, titled “Education Improvement Scholarships Tax Credits.” 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 4 laws.

It’s comprised of the following 4 sections.

§ 58.1-439.25	(Applicable to taxable years beginning January 1, 2028) Definitions
§ 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	(Applicable to taxable years beginning on and after January 1, 2028) Guidelines for scholarship foundations