Tax Credits for Corporations

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 of the Code of Virginia, titled “Tax Credits for Corporations.” 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 36 laws.

It’s comprised of the following 36 sections.

§ 58.1-430	Repealed
§ 58.1-431	Repealed
§ 58.1-432	Tax credit for purchase of conservation tillage equipment
§ 58.1-433	Expired
§ 58.1-433.1	Virginia Coal Employment and Production Incentive Tax Credit
§ 58.1-434	Repealed
§ 58.1-436	Tax credit for purchase of conservation tillage and precision agricultural application equipment
§ 58.1-437	Repealed
§ 58.1-438	Not effective
§ 58.1-438.1	Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
§ 58.1-439	Major business facility job tax credit
§ 58.1-439.1	Repealed
§ 58.1-439.10	Tax credit for purchase of waste motor oil burning equipment
§ 58.1-439.11	Repealed
§ 58.1-439.12	Riparian forest buffer protection for waterways tax credit
§ 58.1-439.12:01	Credit for cigarettes manufactured and exported
§ 58.1-439.12:02	Biodiesel and green diesel fuels producers tax credit
§ 58.1-439.12:03	Motion picture production tax credit
§ 58.1-439.12:04	Tax credit for participating landlords
§ 58.1-439.12:05	Green and alternative energy job creation tax credit
§ 58.1-439.12:06	International trade facility tax credit
§ 58.1-439.12:07	Telework expenses tax credit
§ 58.1-439.12:08	Research and development expenses tax credit
§ 58.1-439.12:09	Barge and rail usage tax credit
§ 58.1-439.12:10	Virginia port volume increase tax credit
§ 58.1-439.12:11	Major research and development expenses tax credit
§ 58.1-439.12:12	Food donation tax credit
§ 58.1-439.2	Coalfield employment enhancement tax credit
§ 58.1-439.3	Repealed
§ 58.1-439.4	Day-care facility investment tax credit
§ 58.1-439.5	Agricultural best management practices tax credit
§ 58.1-439.6	Worker retraining tax credit
§ 58.1-439.6:1	Worker training tax credit
§ 58.1-439.7	Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
§ 58.1-439.8	Repealed
§ 58.1-439.9	Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families