{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-339.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-339.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-339.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-339.6.html"}],"law_id":64454,"edition_id":1,"section_id":64454,"structure_id":14016,"section_number":"58.1-339.6","catch_line":"Political candidate contribution tax credit","history":"1999, c. 464; 2016, cc. 50, 348.","full_text":"For taxable years beginning on and after January 1, 2000, but before January 1, 2017, any individual shall be entitled to a credit against the tax levied pursuant to \u00a7 58.1-320 of an amount equal to 50 percent of the amount contributed by the taxpayer to a candidate, as defined in \u00a7 24.2-101, in one or more primary, special, or general elections for local or state office held in the Commonwealth in the taxable year in which the contributions are made. The amount of the credit shall not exceed $25 for an individual taxpayer or $50 for taxpayers filing a joint return.","order_by":null,"text":{"0":{"id":234560,"text":"For taxable years beginning on and after January 1, 2000, but before January 1, 2017, any individual shall be entitled to a credit against the tax levied pursuant to \u00a7 58.1-320 of an amount equal to 50 percent of the amount contributed by the taxpayer to a candidate, as defined in \u00a7 24.2-101, in one or more primary, special, or general elections for local or state office held in the Commonwealth in the taxable year in which the contributions are made. The amount of the credit shall not exceed $25 for an individual taxpayer or $50 for taxpayers filing a joint return.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14016,"edition_id":1,"name":"Tax Credits for Individuals","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":254153,"object_type":"structure","relational_id":14016,"identifier":"3","token":"58.1\/I\/3\/3","url":"\/58.1\/I\/3\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79817,"structure_id":14016,"section_number":"58.1-330","catch_line":"Repealed","url":"\/58.1-330\/","token":"58.1\/I\/3\/3\/58.1-330","metadata":false},{"id":69848,"structure_id":14016,"section_number":"58.1-331","catch_line":"Repealed","url":"\/58.1-331\/","token":"58.1\/I\/3\/3\/58.1-331","metadata":false},{"id":85325,"structure_id":14016,"section_number":"58.1-332","catch_line":"Credits for taxes paid other states","url":"\/58.1-332\/","token":"58.1\/I\/3\/3\/58.1-332","metadata":false},{"id":77703,"structure_id":14016,"section_number":"58.1-332.1","catch_line":"Credit for taxes paid to a foreign country on retirement income","url":"\/58.1-332.1\/","token":"58.1\/I\/3\/3\/58.1-332.1","metadata":false},{"id":65718,"structure_id":14016,"section_number":"58.1-332.2","catch_line":"(Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax","url":"\/58.1-332.2\/","token":"58.1\/I\/3\/3\/58.1-332.2","metadata":false},{"id":72337,"structure_id":14016,"section_number":"58.1-333","catch_line":"Repealed","url":"\/58.1-333\/","token":"58.1\/I\/3\/3\/58.1-333","metadata":false},{"id":73300,"structure_id":14016,"section_number":"58.1-334","catch_line":"Tax credit for purchase of conservation tillage equipment","url":"\/58.1-334\/","token":"58.1\/I\/3\/3\/58.1-334","metadata":false},{"id":64999,"structure_id":14016,"section_number":"58.1-335","catch_line":"Repealed","url":"\/58.1-335\/","token":"58.1\/I\/3\/3\/58.1-335","metadata":false},{"id":76356,"structure_id":14016,"section_number":"58.1-336","catch_line":"Repealed","url":"\/58.1-336\/","token":"58.1\/I\/3\/3\/58.1-336","metadata":false},{"id":80901,"structure_id":14016,"section_number":"58.1-337","catch_line":"Tax credit for purchase of conservation tillage and precision agriculture equipment","url":"\/58.1-337\/","token":"58.1\/I\/3\/3\/58.1-337","metadata":false},{"id":84005,"structure_id":14016,"section_number":"58.1-338","catch_line":"Expired","url":"\/58.1-338\/","token":"58.1\/I\/3\/3\/58.1-338","metadata":false},{"id":68217,"structure_id":14016,"section_number":"58.1-339","catch_line":"Repealed","url":"\/58.1-339\/","token":"58.1\/I\/3\/3\/58.1-339","metadata":false},{"id":66380,"structure_id":14016,"section_number":"58.1-339.1","catch_line":"Repealed","url":"\/58.1-339.1\/","token":"58.1\/I\/3\/3\/58.1-339.1","metadata":false},{"id":61287,"structure_id":14016,"section_number":"58.1-339.10","catch_line":"Riparian forest buffer protection for waterways tax credit","url":"\/58.1-339.10\/","token":"58.1\/I\/3\/3\/58.1-339.10","metadata":false},{"id":84695,"structure_id":14016,"section_number":"58.1-339.11","catch_line":"Repealed","url":"\/58.1-339.11\/","token":"58.1\/I\/3\/3\/58.1-339.11","metadata":false},{"id":68389,"structure_id":14016,"section_number":"58.1-339.12","catch_line":"Farm wineries and vineyards tax credit","url":"\/58.1-339.12\/","token":"58.1\/I\/3\/3\/58.1-339.12","metadata":false},{"id":65669,"structure_id":14016,"section_number":"58.1-339.13","catch_line":"Reforestation and afforestation tax credit","url":"\/58.1-339.13\/","token":"58.1\/I\/3\/3\/58.1-339.13","metadata":false},{"id":74716,"structure_id":14016,"section_number":"58.1-339.14","catch_line":"Firearm safety device tax credit","url":"\/58.1-339.14\/","token":"58.1\/I\/3\/3\/58.1-339.14","metadata":false},{"id":68940,"structure_id":14016,"section_number":"58.1-339.2","catch_line":"Historic rehabilitation tax credit","url":"\/58.1-339.2\/","token":"58.1\/I\/3\/3\/58.1-339.2","metadata":false},{"id":65078,"structure_id":14016,"section_number":"58.1-339.3","catch_line":"Agricultural best management practices tax credit","url":"\/58.1-339.3\/","token":"58.1\/I\/3\/3\/58.1-339.3","metadata":false},{"id":62148,"structure_id":14016,"section_number":"58.1-339.4","catch_line":"Qualified equity and subordinated debt investments tax credit","url":"\/58.1-339.4\/","token":"58.1\/I\/3\/3\/58.1-339.4","metadata":false},{"id":69444,"structure_id":14016,"section_number":"58.1-339.5","catch_line":"Repealed","url":"\/58.1-339.5\/","token":"58.1\/I\/3\/3\/58.1-339.5","metadata":false},{"id":64454,"structure_id":14016,"section_number":"58.1-339.6","catch_line":"Political candidate contribution tax credit","url":"\/58.1-339.6\/","token":"58.1\/I\/3\/3\/58.1-339.6","metadata":false},{"id":77593,"structure_id":14016,"section_number":"58.1-339.7","catch_line":"Livable Home Tax Credit","url":"\/58.1-339.7\/","token":"58.1\/I\/3\/3\/58.1-339.7","metadata":false},{"id":59088,"structure_id":14016,"section_number":"58.1-339.8","catch_line":"Income tax credit for low-income taxpayers","url":"\/58.1-339.8\/","token":"58.1\/I\/3\/3\/58.1-339.8","metadata":false},{"id":55105,"structure_id":14016,"section_number":"58.1-339.9","catch_line":"Repealed","url":"\/58.1-339.9\/","token":"58.1\/I\/3\/3\/58.1-339.9","metadata":false}],"previous_section":{"id":69444,"structure_id":14016,"section_number":"58.1-339.5","catch_line":"Repealed","url":"\/58.1-339.5\/","token":"58.1\/I\/3\/3\/58.1-339.5","metadata":false},"next_section":{"id":77593,"structure_id":14016,"section_number":"58.1-339.7","catch_line":"Livable Home Tax Credit","url":"\/58.1-339.7\/","token":"58.1\/I\/3\/3\/58.1-339.7","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-339.6\/","history_text":"<p>This law was first created in 1999. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0464\">464<\/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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2016, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0050\">50<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0348\">348<\/a>.<\/p>","references":false,"refers_to":[{"id":61543,"section_number":"24.2-101","catch_line":"Definitions","order_by":null,"url":"\/24.2-101\/"},{"id":62270,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"}],"permalink":{"id":254243,"object_type":"law","relational_id":64454,"identifier":"58.1-339.6","token":"58.1\/I\/3\/3\/58.1-339.6","url":"\/58.1-339.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-339.6\/","token":"58.1\/I\/3\/3\/58.1-339.6","dublin_core":{"Title":"Political candidate contribution tax credit","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-339.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>For taxable years beginning on and after January 1, 2000, but before January 1, 2017, any <span class=\"dictionary\">individual<\/span> shall be entitled to a credit against the tax levied pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Imposition of tax\" href=\"\/58.1-320\/\">58.1-320<\/a> of an amount equal to 50 percent of the amount contributed by the <span class=\"dictionary\">taxpayer<\/span> to a candidate, as defined in \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/24.2-101\/\">24.2-101<\/a>, in one or more primary, special, or general elections for local or state office held in the Commonwealth in the taxable year in which the contributions are made. The amount of the credit shall not exceed $25 for an <span class=\"dictionary\">individual<\/span> <span class=\"dictionary\">taxpayer<\/span> or $50 for <span class=\"dictionary\">taxpayers<\/span> filing a joint return.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPOLITICAL CANDIDATE CONTRIBUTION TAX CREDIT (\u00a7 58.1-339.6)\n\nFor taxable years beginning on and after January 1, 2000, but before January 1,\n2017, any individual shall be entitled to a credit against the tax levied\npursuant to \u00a7 58.1-320 of an amount equal to 50 percent of the amount\ncontributed by the taxpayer to a candidate, as defined in \u00a7 24.2-101, in one or\nmore primary, special, or general elections for local or state office held in\nthe Commonwealth in the taxable year in which the contributions are made. The\namount of the credit shall not exceed $25 for an individual taxpayer or $50 for\ntaxpayers filing a joint return.\n\nHISTORY: 1999, c. 464; 2016, cc. 50, 348.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}