Tax Credits for Estates and Trusts

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 7 of the Code of Virginia, titled “Tax Credits for Estates and Trusts.” 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 2 laws.

It’s comprised of the following 2 sections.

§ 58.1-370 Credit to trust beneficiary receiving accumulation distribution
§ 58.1-371 Credits for taxes paid other states