{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.18.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.18.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.18.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.18.html"}],"law_id":71554,"edition_id":1,"section_id":71554,"structure_id":14309,"section_number":"58.1-439.18","catch_line":"Definitions","history":"1981, c. 629, \u00a7 63.1-321; 1982, c. 178; 1984, c. 720; 1989, c. 310; 1996, c. 77; 1997, c. 640; 1999, cc. 890, 909; 2002, c. 747, \u00a7 63.2-2000; 2008, c. 585; 2009, cc. 10, 851; 2010, c. 164; 2011, cc. 312, 370; 2012, cc. 731, 842; 2016, c. 426.","full_text":"As used in this article:\n\t\t“Affiliate” means with respect to any person, any other person directly or indirectly controlling, controlled by, or under common control with such person. For purposes of this definition, “control” (including controlled by and under common control with) shall mean the power, directly or indirectly, to direct or cause the direction of the management and policies of such person whether through ownership or voting securities or by contract or otherwise.\n\t\t“Business firm” means any corporation, partnership, electing small business (Subchapter S) corporation, limited liability company, or sole proprietorship authorized to do business in this Commonwealth subject to tax imposed by Articles 2 (\u00a7 58.1-320 et seq.) and 10 (\u00a7 58.1-400 et seq.) of Chapter 3, Chapter 12 (\u00a7 58.1-1200 et seq.), Article 1 (\u00a7 58.1-2500 et seq.) of Chapter 25, or Article 2 (\u00a7 58.1-2620 et seq.) of Chapter 26. “Business firm” also means any trust or fiduciary for a trust subject to tax imposed by Article 6 (\u00a7 58.1-360 et seq.) of Chapter 3.\n\t\t“Commissioner of Social Services” means the Commissioner of Social Services or his designee.\n\t\t“Community services” means any type of counseling and advice, emergency assistance, medical care, provision of basic necessities, or services designed to minimize the effects of poverty, furnished primarily to low-income persons.\n\t\t“Contracting services” means the provision, by a business firm licensed by the Commonwealth as a contractor under Chapter 11 (\u00a7 54.1-1100 et seq.) of Title 54.1, of labor or technical advice to aid in the development, construction, renovation, or repair of (i) homes of low-income persons or (ii) buildings used by neighborhood organizations.\n\t\t“Education” means any type of scholastic instruction or scholastic assistance to a low-income person or an eligible student with a disability.\n\t\t“Eligible student with a disability” means a student (i) for whom an individualized educational program has been written and finalized in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education and (ii) whose family’s annual household income is not in excess of 400 percent of the current poverty guidelines.\n\t\t“Housing assistance” means furnishing financial assistance, labor, material, or technical advice to aid the physical improvement of the homes of low-income persons.\n\t\t“Job training” means any type of instruction to an individual who is a low-income person that enables him to acquire vocational skills so that he can become employable or able to seek a higher grade of employment.\n\t\t“Low-income person” means an individual whose family’s annual household income is not in excess of 300 percent of the current poverty guidelines.\n\t\t“Neighborhood assistance” means providing community services, education, housing assistance, or job training.\n\t\t“Neighborhood organization” means any local, regional or statewide organization whose primary function is providing neighborhood assistance and holding a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of \u00a7\u00a7 501(c)(3) and 501(c)(4) of the Internal Revenue Code of 1986, as amended from time to time, or any organization defined as a community action agency in the Economic Opportunity Act of 1964 (42 U.S.C. \u00a7 2701 et seq.), or any housing authority as defined in \u00a7 36-3.\n\t\t“Poverty guidelines” means the poverty guidelines for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U.S. Department of Health and Human Services under the authority of \u00a7 673(2) of the Omnibus Budget Reconciliation Act of 1981.\n\t\t“Professional services” means any type of personal service to the public that requires as a condition precedent to the rendering of such service the obtaining of a license or other legal authorization and shall include, but shall not be limited to, the personal services rendered by medical doctors, dentists, architects, professional engineers, certified public accountants, attorneys-at-law, and veterinarians.\n\t\t“Scholastic assistance” means (i) counseling or supportive services to elementary school, middle school, secondary school, or postsecondary school students or their parents in developing a postsecondary academic or vocational education plan, including college financing options for such students or their parents, or (ii) scholarships.","order_by":null,"text":{"0":{"id":257939,"text":"As used in this article:\n\t\t“Affiliate” means with respect to any person, any other person directly or indirectly controlling, controlled by, or under common control with such person. For purposes of this definition, “control” (including controlled by and under common control with) shall mean the power, directly or indirectly, to direct or cause the direction of the management and policies of such person whether through ownership or voting securities or by contract or otherwise.\n\t\t“Business firm” means any corporation, partnership, electing small business (Subchapter S) corporation, limited liability company, or sole proprietorship authorized to do business in this Commonwealth subject to tax imposed by Articles 2 (\u00a7 58.1-320 et seq.) and 10 (\u00a7 58.1-400 et seq.) of Chapter 3, Chapter 12 (\u00a7 58.1-1200 et seq.), Article 1 (\u00a7 58.1-2500 et seq.) of Chapter 25, or Article 2 (\u00a7 58.1-2620 et seq.) of Chapter 26. “Business firm” also means any trust or fiduciary for a trust subject to tax imposed by Article 6 (\u00a7 58.1-360 et seq.) of Chapter 3.\n\t\t“Commissioner of Social Services” means the Commissioner of Social Services or his designee.\n\t\t“Community services” means any type of counseling and advice, emergency assistance, medical care, provision of basic necessities, or services designed to minimize the effects of poverty, furnished primarily to low-income persons.\n\t\t“Contracting services” means the provision, by a business firm licensed by the Commonwealth as a contractor under Chapter 11 (\u00a7 54.1-1100 et seq.) of Title 54.1, of labor or technical advice to aid in the development, construction, renovation, or repair of (i) homes of low-income persons or (ii) buildings used by neighborhood organizations.\n\t\t“Education” means any type of scholastic instruction or scholastic assistance to a low-income person or an eligible student with a disability.\n\t\t“Eligible student with a disability” means a student (i) for whom an individualized educational program has been written and finalized in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education and (ii) whose family’s annual household income is not in excess of 400 percent of the current poverty guidelines.\n\t\t“Housing assistance” means furnishing financial assistance, labor, material, or technical advice to aid the physical improvement of the homes of low-income persons.\n\t\t“Job training” means any type of instruction to an individual who is a low-income person that enables him to acquire vocational skills so that he can become employable or able to seek a higher grade of employment.\n\t\t“Low-income person” means an individual whose family’s annual household income is not in excess of 300 percent of the current poverty guidelines.\n\t\t“Neighborhood assistance” means providing community services, education, housing assistance, or job training.\n\t\t“Neighborhood organization” means any local, regional or statewide organization whose primary function is providing neighborhood assistance and holding a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of \u00a7\u00a7 501(c)(3) and 501(c)(4) of the Internal Revenue Code of 1986, as amended from time to time, or any organization defined as a community action agency in the Economic Opportunity Act of 1964 (42 U.S.C. \u00a7 2701 et seq.), or any housing authority as defined in \u00a7 36-3.\n\t\t“Poverty guidelines” means the poverty guidelines for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U.S. Department of Health and Human Services under the authority of \u00a7 673(2) of the Omnibus Budget Reconciliation Act of 1981.\n\t\t“Professional services” means any type of personal service to the public that requires as a condition precedent to the rendering of such service the obtaining of a license or other legal authorization and shall include, but shall not be limited to, the personal services rendered by medical doctors, dentists, architects, professional engineers, certified public accountants, attorneys-at-law, and veterinarians.\n\t\t“Scholastic assistance” means (i) counseling or supportive services to elementary school, middle school, secondary school, or postsecondary school students or their parents in developing a postsecondary academic or vocational education plan, including college financing options for such students or their parents, or (ii) scholarships.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14309,"edition_id":1,"name":"Neighborhood Assistance Act Tax Credit","identifier":"13.2","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:41","date_modified":"2026-06-26 03:47:41","permalink":{"id":253653,"object_type":"structure","relational_id":14309,"identifier":"13.2","token":"58.1\/I\/3\/13.2","url":"\/58.1\/I\/3\/13.2\/","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":71554,"structure_id":14309,"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":80953,"structure_id":14309,"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":81203,"structure_id":14309,"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":68205,"structure_id":14309,"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":79720,"structure_id":14309,"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":55593,"structure_id":14309,"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":73200,"structure_id":14309,"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":66992,"structure_id":14309,"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":79905,"structure_id":14309,"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}],"next_section":{"id":80953,"structure_id":14309,"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.18\/","history_text":"

This law was first created in 1981. The record of its establishment is cataloged in chapter 629 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. Unfortunately, the 1981 \u201cActs\u201d aren\u2019t available online. It has been modified 13 times. 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. Those modifications are as follows: in 1982, chapter 178; in 1984, chapter 720; in 1989, chapter 310; in 1996, chapter 77<\/a>; in 1997, chapter 640<\/a>; in 1999, chapters 890<\/a> and 909<\/a>; in 2002, chapter 747<\/a>; in 2008, chapter 585<\/a>; in 2009, chapters 10<\/a> and 851<\/a>; in 2010, chapter 164<\/a>; in 2011, chapters 312<\/a> and 370<\/a>; in 2012, chapters 731<\/a> and 842<\/a>; in 2016, chapter 426<\/a>.<\/p>","references":[{"id":58143,"section_number":"58.1-3818.8","catch_line":"Definitions","order_by":null,"url":"\/58.1-3818.8\/"},{"id":78016,"section_number":"58.1-3843","catch_line":"Scope of transient occupancy tax","order_by":null,"url":"\/58.1-3843\/"},{"id":79905,"section_number":"58.1-439.24","catch_line":"Donations by individuals","order_by":null,"url":"\/58.1-439.24\/"},{"id":58457,"section_number":"58.1-490","catch_line":"Declarations of estimated tax","order_by":null,"url":"\/58.1-490\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"}],"refers_to":[{"id":56393,"section_number":"36-3","catch_line":"Definitions","order_by":null,"url":"\/36-3\/"},{"id":85110,"section_number":"54.1-1100","catch_line":"Definitions","order_by":null,"url":"\/54.1-1100\/"},{"id":54678,"section_number":"58.1-1200","catch_line":"Title","order_by":null,"url":"\/58.1-1200\/"},{"id":56221,"section_number":"58.1-2500","catch_line":"Definitions","order_by":null,"url":"\/58.1-2500\/"},{"id":54193,"section_number":"58.1-2620","catch_line":"Basis of tax","order_by":null,"url":"\/58.1-2620\/"},{"id":62270,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"},{"id":82371,"section_number":"58.1-360","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-360\/"},{"id":60955,"section_number":"58.1-400","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-400\/"}],"permalink":{"id":253655,"object_type":"law","relational_id":71554,"identifier":"58.1-439.18","token":"58.1\/I\/3\/13.2\/58.1-439.18","url":"\/58.1-439.18\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.18\/","token":"58.1\/I\/3\/13.2\/58.1-439.18","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.18","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article:\n\t\t“Affiliate<\/span>” means with respect to any person, any other person directly or indirectly controlling, controlled by, or under common control<\/span> with such person. For purposes of this definition, “control<\/span>” (including controlled by and under common control<\/span> with) shall mean the power, directly or indirectly, to direct or cause the direction of the management and policies of such person whether through ownership or voting securities or by contract<\/span> or otherwise.\n\t\t“Business firm<\/span>” means any corporation<\/span>, partnership, electing small business (Subchapter S) corporation<\/span>, limited liability company, or sole proprietorship authorized to do business in this Commonwealth subject to tax imposed by Articles 2 (\u00a7 58.1-320<\/a> et seq.) and 10 (\u00a7 58.1-400<\/a> et seq.) of Chapter 3, Chapter 12 (\u00a7 58.1-1200<\/a> et seq.), Article 1 (\u00a7 58.1-2500<\/a> et seq.) of Chapter 25, or Article 2 (\u00a7 58.1-2620<\/a> et seq.) of Chapter 26. “Business firm<\/span>” also means any trust<\/span> or fiduciary for a trust<\/span> subject to tax imposed by Article 6 (\u00a7 58.1-360<\/a> et seq.) of Chapter 3.\n\t\t“Commissioner of Social Services<\/span>” means the Commissioner of Social Services<\/span> or his designee.\n\t\t“Community services<\/span><\/span>” means any type of counseling and advice, emergency assistance, medical care, provision of basic necessities, or services designed to minimize the effects of poverty, furnished primarily to low-income persons<\/span>.\n\t\t“Contracting services<\/span>” means the provision, by a business firm<\/span> licensed by the Commonwealth as a contractor under Chapter 11 (\u00a7 54.1-1100<\/a> et seq.) of Title 54.1, of labor or technical advice to aid in the development, construction, renovation, or repair of (i) homes of low-income persons<\/span> or (ii) buildings used by neighborhood organizations<\/span>.\n\t\t“Education<\/span>” means any type of scholastic instruction or scholastic assistance<\/span> to a low-income person<\/span> or an eligible student with a disability<\/span>.\n\t\t“Eligible student with a disability<\/span>” means a student (i) for whom an individualized educational program has been written and finalized in accordance with the federal Individuals<\/span> with Disabilities Education<\/span> Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education<\/span> and (ii) whose family’s annual household income is not in excess of 400 percent of the current poverty guidelines<\/span>.\n\t\t“Housing assistance<\/span>” means furnishing financial assistance, labor, material<\/span>, or technical advice to aid the physical improvement of the homes of low-income persons<\/span>.\n\t\t“Job training<\/span>” means any type of instruction to an individual<\/span> who is a low-income person<\/span> that enables him to acquire vocational skills so that he can become employable or able to seek a higher grade of employment.\n\t\t“Low-income person<\/span>” means an individual<\/span> whose family’s annual household income is not in excess of 300 percent of the current poverty guidelines<\/span>.\n\t\t“Neighborhood assistance<\/span>” means providing community services<\/span><\/span>, education<\/span>, housing assistance<\/span>, or job training<\/span>.\n\t\t“Neighborhood organization<\/span>” means any local, regional or statewide organization whose primary function is providing neighborhood assistance<\/span> and holding a ruling from the Internal Revenue Service of the United States Department<\/span> of the Treasury that the organization is exempt from income taxation under the provisions of \u00a7\u00a7 501(c)(3) and 501(c)(4) of the Internal Revenue Code of 1986, as amended from time to time, or any organization defined as a community action agency in the Economic Opportunity Act of 1964 (42 U.S.C. \u00a7 2701 et seq.), or any housing authority as defined in \u00a7 36-3<\/a>.\n\t\t“Poverty guidelines<\/span>” means the poverty guidelines<\/span> for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U.S. Department<\/span> of Health and Human Services under the authority of \u00a7 673(2) of the Omnibus Budget Reconciliation Act of 1981.\n\t\t“Professional services<\/span>” means any type of personal service to the public that requires as a condition precedent<\/span> to the rendering of such service the obtaining of a license or other legal authorization and shall include, but shall not be limited to, the personal services rendered by medical doctors, dentists, architects, professional engineers, certified public accountants, attorneys-at-law<\/span>, and veterinarians.\n\t\t“Scholastic assistance<\/span>” means (i) counseling or supportive services to elementary school, middle school, secondary school, or postsecondary school students or their parents in developing a postsecondary academic or vocational education<\/span> plan, including college financing options for such students or their parents, or (ii) scholarships.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-439.18)\n\nAs used in this article:\n\t\t“Affiliate” means with respect to any person, any other person\ndirectly or indirectly controlling, controlled by, or under common control with\nsuch person. For purposes of this definition, “control” (including\ncontrolled by and under common control with) shall mean the power, directly or\nindirectly, to direct or cause the direction of the management and policies of\nsuch person whether through ownership or voting securities or by contract or\notherwise.\n\t\t“Business firm” means any corporation, partnership, electing small\nbusiness (Subchapter S) corporation, limited liability company, or sole\nproprietorship authorized to do business in this Commonwealth subject to tax\nimposed by Articles 2 (\u00a7 58.1-320 et seq.) and 10 (\u00a7 58.1-400 et seq.) of\nChapter 3, Chapter 12 (\u00a7 58.1-1200 et seq.), Article 1 (\u00a7 58.1-2500 et seq.)\nof Chapter 25, or Article 2 (\u00a7 58.1-2620 et seq.) of Chapter 26.\n“Business firm” also means any trust or fiduciary for a trust\nsubject to tax imposed by Article 6 (\u00a7 58.1-360 et seq.) of Chapter 3.\n\t\t“Commissioner of Social Services” means the Commissioner of Social\nServices or his designee.\n\t\t“Community services” means any type of counseling and advice,\nemergency assistance, medical care, provision of basic necessities, or services\ndesigned to minimize the effects of poverty, furnished primarily to low-income\npersons.\n\t\t“Contracting services” means the provision, by a business firm\nlicensed by the Commonwealth as a contractor under Chapter 11 (\u00a7 54.1-1100 et\nseq.) of Title 54.1, of labor or technical advice to aid in the development,\nconstruction, renovation, or repair of (i) homes of low-income persons or (ii)\nbuildings used by neighborhood organizations.\n\t\t“Education” means any type of scholastic instruction or scholastic\nassistance to a low-income person or an eligible student with a disability.\n\t\t“Eligible student with a disability” means a student (i) for whom\nan individualized educational program has been written and finalized in\naccordance with the federal Individuals with Disabilities Education Act (IDEA),\nregulations promulgated pursuant to IDEA, and regulations of the Board of\nEducation and (ii) whose family’s annual household income is not in excess\nof 400 percent of the current poverty guidelines.\n\t\t“Housing assistance” means furnishing financial assistance, labor,\nmaterial, or technical advice to aid the physical improvement of the homes of\nlow-income persons.\n\t\t“Job training” means any type of instruction to an individual who\nis a low-income person that enables him to acquire vocational skills so that he\ncan become employable or able to seek a higher grade of employment.\n\t\t“Low-income person” means an individual whose family’s\nannual household income is not in excess of 300 percent of the current poverty\nguidelines.\n\t\t“Neighborhood assistance” means providing community services,\neducation, housing assistance, or job training.\n\t\t“Neighborhood organization” means any local, regional or statewide\norganization whose primary function is providing neighborhood assistance and\nholding a ruling from the Internal Revenue Service of the United States\nDepartment of the Treasury that the organization is exempt from income taxation\nunder the provisions of \u00a7\u00a7 501(c)(3) and 501(c)(4) of the Internal Revenue\nCode of 1986, as amended from time to time, or any organization defined as a\ncommunity action agency in the Economic Opportunity Act of 1964 (42 U.S.C. \u00a7\n2701 et seq.), or any housing authority as defined in \u00a7 36-3.\n\t\t“Poverty guidelines” means the poverty guidelines for the 48\ncontiguous states and the District of Columbia updated annually in the Federal\nRegister by the U.S. Department of Health and Human Services under the authority\nof \u00a7 673(2) of the Omnibus Budget Reconciliation Act of 1981.\n\t\t“Professional services” means any type of personal service to the\npublic that requires as a condition precedent to the rendering of such service\nthe obtaining of a license or other legal authorization and shall include, but\nshall not be limited to, the personal services rendered by medical doctors,\ndentists, architects, professional engineers, certified public accountants,\nattorneys-at-law, and veterinarians.\n\t\t“Scholastic assistance” means (i) counseling or supportive\nservices to elementary school, middle school, secondary school, or postsecondary\nschool students or their parents in developing a postsecondary academic or\nvocational education plan, including college financing options for such students\nor their parents, or (ii) scholarships.\n\nHISTORY: 1981, c. 629, \u00a7 63.1-321; 1982, c. 178; 1984, c. 720; 1989, c. 310;\n1996, c. 77; 1997, c. 640; 1999, cc. 890, 909; 2002, c. 747, \u00a7 63.2-2000; 2008,\nc. 585; 2009, cc. 10, 851; 2010, c. 164; 2011, cc. 312, 370; 2012, cc. 731, 842;\n2016, c. 426.","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}}