{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.17.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.17.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.17.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.17.html"}],"law_id":57927,"edition_id":1,"section_id":57927,"structure_id":15212,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","history":"2000, c. 1042; 2016, c. 305.","full_text":"The Tobacco Region Revitalization Commission created under \u00a7 3.2-3101 may establish a grant program for purposes of encouraging qualified investments and eligible research and development activities in tobacco-dependent localities. If the Commission elects to establish such a program, the program may be in addition to the tax credit programs allowed under former \u00a7\u00a7 58.1-439.13 and 58.1-439.14. The criteria to receive grants shall be the same as the criteria for the tax credits allowed under former \u00a7\u00a7 58.1-439.13 and 58.1-439.14 as they were in effect on December 31, 2009. In any case where a grant is awarded for any investment or for eligible research and development activity, the person receiving the grant may not use such investment or research and development activity as the basis for claiming any credit provided under the Code of Virginia.","order_by":null,"text":{"0":{"id":212165,"text":"The Tobacco Region Revitalization Commission created under \u00a7 3.2-3101 may establish a grant program for purposes of encouraging qualified investments and eligible research and development activities in tobacco-dependent localities. If the Commission elects to establish such a program, the program may be in addition to the tax credit programs allowed under former \u00a7\u00a7 58.1-439.13 and 58.1-439.14. The criteria to receive grants shall be the same as the criteria for the tax credits allowed under former \u00a7\u00a7 58.1-439.13 and 58.1-439.14 as they were in effect on December 31, 2009. In any case where a grant is awarded for any investment or for eligible research and development activity, the person receiving the grant may not use such investment or research and development activity as the basis for claiming any credit provided under the Code of Virginia.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15212,"edition_id":1,"name":"Grants for Investment and Research and Development in Tobacco-Dependent Localities","identifier":"13.1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:53:03","date_modified":"2026-06-26 03:53:03","permalink":{"id":253643,"object_type":"structure","relational_id":15212,"identifier":"13.1","token":"58.1\/I\/3\/13.1","url":"\/58.1\/I\/3\/13.1\/","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":61671,"structure_id":15212,"section_number":"58.1-439.13","catch_line":"Repealed","url":"\/58.1-439.13\/","token":"58.1\/I\/3\/13.1\/58.1-439.13","metadata":false},{"id":57927,"structure_id":15212,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","url":"\/58.1-439.17\/","token":"58.1\/I\/3\/13.1\/58.1-439.17","metadata":false}],"previous_section":{"id":61671,"structure_id":15212,"section_number":"58.1-439.13","catch_line":"Repealed","url":"\/58.1-439.13\/","token":"58.1\/I\/3\/13.1\/58.1-439.13","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.17\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapter 1042<\/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, chapter 305<\/a>.<\/p>","references":false,"refers_to":[{"id":84781,"section_number":"3.2-3101","catch_line":"Tobacco Region Revitalization Commission created; purposes","order_by":null,"url":"\/3.2-3101\/"},{"id":61671,"section_number":"58.1-439.13","catch_line":"Repealed","order_by":null,"url":"\/58.1-439.13\/"}],"permalink":{"id":253649,"object_type":"law","relational_id":57927,"identifier":"58.1-439.17","token":"58.1\/I\/3\/13.1\/58.1-439.17","url":"\/58.1-439.17\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.17\/","token":"58.1\/I\/3\/13.1\/58.1-439.17","dublin_core":{"Title":"Grants in lieu of or in addition to tax credits","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.17","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Tobacco Region Revitalization Commission created under \u00a7 3.2-3101<\/a> may establish a grant program for purposes of encouraging qualified investments and eligible research and development activities in tobacco-dependent localities. If the Commission elects to establish such a program, the program may be in addition to the tax credit programs allowed under former \u00a7\u00a7 58.1-439.13<\/a> and 58.1-439.14. The criteria to receive grants shall be the same as the criteria for the tax credits allowed under former \u00a7\u00a7 58.1-439.13<\/a> and 58.1-439.14 as they were in effect on December 31, 2009. In any case where a grant is awarded for any investment or for eligible research and development activity, the person receiving the grant may not use such investment or research and development activity as the basis for claiming any credit provided under the Code of Virginia.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGRANTS IN LIEU OF OR IN ADDITION TO TAX CREDITS (\u00a7 58.1-439.17)\n\nThe Tobacco Region Revitalization Commission created under \u00a7 3.2-3101 may\nestablish a grant program for purposes of encouraging qualified investments and\neligible research and development activities in tobacco-dependent localities. If\nthe Commission elects to establish such a program, the program may be in\naddition to the tax credit programs allowed under former \u00a7\u00a7 58.1-439.13 and\n58.1-439.14. The criteria to receive grants shall be the same as the criteria\nfor the tax credits allowed under former \u00a7\u00a7 58.1-439.13 and 58.1-439.14 as\nthey were in effect on December 31, 2009. In any case where a grant is awarded\nfor any investment or for eligible research and development activity, the person\nreceiving the grant may not use such investment or research and development\nactivity as the basis for claiming any credit provided under the Code of\nVirginia.\n\nHISTORY: 2000, c. 1042; 2016, c. 305.","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}}