{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-439.20_2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-439.20_2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-439.20_2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-439.20_2.html"}],"law_id":372364,"edition_id":2,"section_id":372364,"structure_id":52988,"section_number":"58.1-439.20:2","catch_line":"Expiration","history":"2017, c. 724.","full_text":"Notwithstanding the provisions of \u00a7 30-19.1:11, the issuance of tax credits under this article shall expire on July 1, 2028.\n\n","order_by":null,"text":{"0":{"id":1388572,"text":"Notwithstanding the provisions of \u00a7 30-19.1:11, the issuance of tax credits under this article shall expire on July 1, 2028.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52988,"edition_id":2,"name":"Neighborhood Assistance Act Tax Credit","identifier":"13.2","label":"article","depth":4,"order_by":12,"parent_id":52888,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:09:17","date_modified":"2026-08-02 12:35:52","permalink":{"id":1480655,"object_type":"structure","relational_id":52988,"identifier":"13.2","token":"58.1\/I\/3\/13.2","url":"\/58.1\/I\/3\/13.2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372359,"structure_id":52988,"section_number":"58.1-439.18","catch_line":"Definitions","url":"\/58.1-439.18\/","token":"58.1\/I\/3\/13.2\/58.1-439.18","metadata":false},{"id":372360,"structure_id":52988,"section_number":"58.1-439.19","catch_line":"Public policy; business firms; donations","url":"\/58.1-439.19\/","token":"58.1\/I\/3\/13.2\/58.1-439.19","metadata":false},{"id":372362,"structure_id":52988,"section_number":"58.1-439.20","catch_line":"Proposals to the State Board of Social Services; regulations; tax credits authorized","url":"\/58.1-439.20\/","token":"58.1\/I\/3\/13.2\/58.1-439.20","metadata":false},{"id":372363,"structure_id":52988,"section_number":"58.1-439.20:1","catch_line":"Proposals to the Department of Education; guidelines; tax credits authorized","url":"\/58.1-439.20_1\/","token":"58.1\/I\/3\/13.2\/58.1-439.20_1","metadata":false},{"id":372364,"structure_id":52988,"section_number":"58.1-439.20:2","catch_line":"Expiration","url":"\/58.1-439.20_2\/","token":"58.1\/I\/3\/13.2\/58.1-439.20_2","metadata":false},{"id":372365,"structure_id":52988,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","url":"\/58.1-439.21\/","token":"58.1\/I\/3\/13.2\/58.1-439.21","metadata":false},{"id":372366,"structure_id":52988,"section_number":"58.1-439.22","catch_line":"Donations of professional services","url":"\/58.1-439.22\/","token":"58.1\/I\/3\/13.2\/58.1-439.22","metadata":false},{"id":372367,"structure_id":52988,"section_number":"58.1-439.23","catch_line":"Donations of contracting services","url":"\/58.1-439.23\/","token":"58.1\/I\/3\/13.2\/58.1-439.23","metadata":false},{"id":372368,"structure_id":52988,"section_number":"58.1-439.24","catch_line":"Donations by individuals","url":"\/58.1-439.24\/","token":"58.1\/I\/3\/13.2\/58.1-439.24","metadata":false}],"previous_section":{"id":372363,"structure_id":52988,"section_number":"58.1-439.20:1","catch_line":"Proposals to the Department of Education; guidelines; tax credits authorized","url":"\/58.1-439.20_1\/","token":"58.1\/I\/3\/13.2\/58.1-439.20_1","metadata":false},"next_section":{"id":372365,"structure_id":52988,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","url":"\/58.1-439.21\/","token":"58.1\/I\/3\/13.2\/58.1-439.21","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.20:2\/","history_text":"<p>This law was first created in 2017. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0724\">724<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":358548,"section_number":"30-19.1:11","catch_line":"Legislation that creates or renews tax credits","order_by":null,"url":"\/30-19.1_11\/"}],"permalink":{"id":1480673,"object_type":"law","relational_id":372364,"identifier":"58.1-439.20:2","token":"58.1\/I\/3\/13.2\/58.1-439.20_2","url":"\/58.1-439.20_2\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-439.20_2\/","token":"58.1\/I\/3\/13.2\/58.1-439.20_2","dublin_core":{"Title":"Expiration","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.20:2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notwithstanding the provisions of \u00a7&nbsp;<a class=\"law\" title=\"Legislation that creates or renews tax credits\" href=\"\/30-19.1_11\/\">30-19.1:11<\/a>, the issuance of tax credits under this article shall expire on July 1, 2028.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXPIRATION (\u00a7 58.1-439.20:2)\n\nNotwithstanding the provisions of \u00a7 30-19.1:11, the issuance of tax credits\nunder this article shall expire on July 1, 2028.\n\nHISTORY: 2017, c. 724.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}