{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.22.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.22.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.22.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.22.html"}],"law_id":73200,"edition_id":1,"section_id":73200,"structure_id":14309,"section_number":"58.1-439.22","catch_line":"Donations of professional services","history":"1981, c. 629, \u00a7 63.1-325; 1982, c. 178; 1984, c. 720; 1997, cc. 229, 640; 1998, c. 432; 1999, cc. 894, 917; 2002, cc. 103, 747, \u00a7 63.2-2004; 2003, c. 186; 2004, cc. 183, 657, 725; 2008, c. 585; 2009, c. 851; 2011, c. 132; 2012, c. 596; 2015, c. 153; 2023, c. 183.","full_text":"A\n\nA sole proprietor, partnership or limited liability company engaged in the business of providing professional services shall be eligible for a tax credit under this article based on the time spent by the proprietor or a partner or member, respectively, who renders professional services to a program that has received an allocation of tax credits from the Superintendent of Public Instruction or the Commissioner of Social Services. The value of the professional services, for purposes of determining the amount of the tax credit allowable, rendered by the proprietor or a partner or member to an approved program shall not exceed the lesser of (i) the reasonable cost for similar services from other providers or (ii) $125 per hour.B\n\nA business firm shall be eligible for a tax credit under this article for the time spent by a salaried employee who renders professional services to an approved program. The value of the professional services, for purposes of determining the amount of tax credit allowed to a business firm for time spent by its salaried employee in rendering professional services to an approved project, shall be equal to the salary that such employee was actually paid for the period of time that such employee rendered professional services to the approved program.C\n\nNotwithstanding any provision of this article limiting eligibility for tax credits to business firms, physicians, chiropractors, dentists, nurses, advanced practice registered nurses, physician assistants, optometrists, dental hygienists, professional counselors, clinical social workers, clinical psychologists, marriage and family therapists, physical therapists, and pharmacists licensed pursuant to Title 54.1 who provide health care services within the scope of their licensure, without charge, to patients of a clinic operated by an organization that has received an allocation of tax credits from the Commissioner of Social Services and such clinic is organized in whole or in part for the delivery of health care services without charge, or to a clinic operated not for profit providing health care services for charges not exceeding those set forth in a scale prescribed by the State Board of Health pursuant to § 32.1-11 for charges to be paid by persons based upon ability to pay, shall be eligible for a tax credit pursuant to § 58.1-439.21 based on the time spent in providing health care services to patients of such clinic, regardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax credits, a pharmacist who donates pharmaceutical services to patients of a free clinic, which clinic is an organization exempt from taxation under the provisions of § 501(c)(3) of the Internal Revenue Code, with such pharmaceutical services performed at the direction of an approved neighborhood organization that has received an allocation of tax credits from the Commissioner of Social Services, shall be eligible for tax credits under this article based on the time spent in providing such pharmaceutical services, regardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax credits, mediators certified pursuant to guidelines promulgated by the Judicial Council of Virginia who provide services within the scope of such certification, without charge, at the direction of an approved neighborhood organization that provides court-referred mediation services and that has received an allocation of tax credits from the Commissioner of Social Services shall be eligible for tax credits under this article based on the time spent in providing such mediation services, regardless of where the services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of the tax credit allowable, rendered by the physician, chiropractor, dentist, nurse, advanced practice registered nurse, physician assistant, optometrist, dental hygienist, professional counselor, clinical social worker, clinical psychologist, marriage and family therapist, physical therapist, pharmacist, or mediator shall not exceed the lesser of (i) the reasonable cost for similar services from other providers or (ii) $125 per hour.D\n\nNotwithstanding any provision of this article limiting eligibility for tax credits and for tax credit allocations beginning with fiscal year 2015-2016, a physician specialist who donates specialty medical services to patients referred from an approved neighborhood organization (i) that has received an allocation of tax credits from the Commissioner of Social Services, (ii) whose sole purpose is to provide specialty medical referral services to patients of participating clinics or federally qualified health centers, and (iii) that is exempt from taxation under the provisions of § 501(c)(3) of the Internal Revenue Code shall be eligible for tax credits under this article issued to such organization regardless of where the specialty medical services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of tax credit allowable, rendered by the physician specialist shall not exceed the lesser of (a) the reasonable cost for similar services from other providers or (b) $125 per hour.","order_by":null,"text":{"0":{"id":263515,"text":"A sole proprietor, partnership or limited liability company engaged in the business of providing professional services shall be eligible for a tax credit under this article based on the time spent by the proprietor or a partner or member, respectively, who renders professional services to a program that has received an allocation of tax credits from the Superintendent of Public Instruction or the Commissioner of Social Services. The value of the professional services, for purposes of determining the amount of the tax credit allowable, rendered by the proprietor or a partner or member to an approved program shall not exceed the lesser of (i) the reasonable cost for similar services from other providers or (ii) $125 per hour.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":263516,"text":"A business firm shall be eligible for a tax credit under this article for the time spent by a salaried employee who renders professional services to an approved program. The value of the professional services, for purposes of determining the amount of tax credit allowed to a business firm for time spent by its salaried employee in rendering professional services to an approved project, shall be equal to the salary that such employee was actually paid for the period of time that such employee rendered professional services to the approved program.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":263517,"text":"Notwithstanding any provision of this article limiting eligibility for tax credits to business firms, physicians, chiropractors, dentists, nurses, advanced practice registered nurses, physician assistants, optometrists, dental hygienists, professional counselors, clinical social workers, clinical psychologists, marriage and family therapists, physical therapists, and pharmacists licensed pursuant to Title 54.1 who provide health care services within the scope of their licensure, without charge, to patients of a clinic operated by an organization that has received an allocation of tax credits from the Commissioner of Social Services and such clinic is organized in whole or in part for the delivery of health care services without charge, or to a clinic operated not for profit providing health care services for charges not exceeding those set forth in a scale prescribed by the State Board of Health pursuant to § 32.1-11 for charges to be paid by persons based upon ability to pay, shall be eligible for a tax credit pursuant to § 58.1-439.21 based on the time spent in providing health care services to patients of such clinic, regardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax credits, a pharmacist who donates pharmaceutical services to patients of a free clinic, which clinic is an organization exempt from taxation under the provisions of § 501(c)(3) of the Internal Revenue Code, with such pharmaceutical services performed at the direction of an approved neighborhood organization that has received an allocation of tax credits from the Commissioner of Social Services, shall be eligible for tax credits under this article based on the time spent in providing such pharmaceutical services, regardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax credits, mediators certified pursuant to guidelines promulgated by the Judicial Council of Virginia who provide services within the scope of such certification, without charge, at the direction of an approved neighborhood organization that provides court-referred mediation services and that has received an allocation of tax credits from the Commissioner of Social Services shall be eligible for tax credits under this article based on the time spent in providing such mediation services, regardless of where the services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of the tax credit allowable, rendered by the physician, chiropractor, dentist, nurse, advanced practice registered nurse, physician assistant, optometrist, dental hygienist, professional counselor, clinical social worker, clinical psychologist, marriage and family therapist, physical therapist, pharmacist, or mediator shall not exceed the lesser of (i) the reasonable cost for similar services from other providers or (ii) $125 per hour.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":263518,"text":"Notwithstanding any provision of this article limiting eligibility for tax credits and for tax credit allocations beginning with fiscal year 2015-2016, a physician specialist who donates specialty medical services to patients referred from an approved neighborhood organization (i) that has received an allocation of tax credits from the Commissioner of Social Services, (ii) whose sole purpose is to provide specialty medical referral services to patients of participating clinics or federally qualified health centers, and (iii) that is exempt from taxation under the provisions of § 501(c)(3) of the Internal Revenue Code shall be eligible for tax credits under this article issued to such organization regardless of where the specialty medical services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of tax credit allowable, rendered by the physician specialist shall not exceed the lesser of (a) the reasonable cost for similar services from other providers or (b) $125 per hour.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.22\/","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 14 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 1997, chapters 229<\/a> and 640<\/a>; in 1998, chapter 432<\/a>; in 1999, chapters 894<\/a> and 917<\/a>; in 2002, chapters 103<\/a> and 747<\/a>; in 2003, chapter 186<\/a>; in 2004, chapters 183<\/a>, 657<\/a>, and 725<\/a>; in 2008, chapter 585<\/a>; in 2009, chapter 851<\/a>; in 2011, chapter 132<\/a>; in 2012, chapter 596<\/a>; in 2015, chapter 153<\/a>; in 2023, chapter 183<\/a>.<\/p>","references":false,"refers_to":[{"id":56459,"section_number":"32.1-11","catch_line":"Environmental health, laboratory, and medical care services","order_by":null,"url":"\/32.1-11\/"},{"id":55593,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","order_by":null,"url":"\/58.1-439.21\/"}],"permalink":{"id":253679,"object_type":"law","relational_id":73200,"identifier":"58.1-439.22","token":"58.1\/I\/3\/13.2\/58.1-439.22","url":"\/58.1-439.22\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.22\/","token":"58.1\/I\/3\/13.2\/58.1-439.22","dublin_core":{"Title":"Donations of professional services","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.22","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A sole proprietor, partnership or limited liability company engaged in the business of providing professional services<\/span> shall be eligible for a tax credit under this article based on the time spent by the proprietor or a partner or member, respectively, who renders professional services<\/span> to a program that has received an allocation of tax credits from the Superintendent of Public Instruction or the Commissioner of Social Services<\/span>. The value of the professional services<\/span>, for purposes of determining the amount of the tax credit allowable, rendered by the proprietor or a partner or member to an approved program shall not exceed the lesser of (i) the reasonable cost for similar services from other providers or (ii) $125 per hour. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A business firm<\/span> shall be eligible for a tax credit under this article for the time spent by a salaried employee who renders professional services<\/span> to an approved program. The value of the professional services<\/span>, for purposes of determining the amount of tax credit allowed to a business firm<\/span> for time spent by its salaried employee in rendering professional services<\/span> to an approved project, shall be equal to the salary that such employee was actually paid for the period of time that such employee rendered professional services<\/span> to the approved program. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding any provision of this article limiting eligibility for tax credits to business firms<\/span>, physicians, chiropractors, dentists, nurses, advanced practice registered nurses, physician assistants, optometrists, dental hygienists, professional counselors, clinical social workers, clinical psychologists, marriage and family therapists, physical therapists, and pharmacists licensed pursuant to Title 54.1 who provide health care services within the scope of their licensure, without charge, to patients of a clinic operated by an organization that has received an allocation of tax credits from the Commissioner of Social Services<\/span> and such clinic is organized in whole or in part for the delivery of health care services without charge, or to a clinic operated not for profit providing health care services for charges not exceeding those set forth in a scale prescribed by the State Board of Health pursuant to § 32.1-11<\/a> for charges to be paid by persons based upon ability to pay, shall be eligible for a tax credit pursuant to § 58.1-439.21<\/a> based on the time spent in providing health care services to patients of such clinic, regardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax credits, a pharmacist who donates pharmaceutical services to patients of a free clinic, which clinic is an organization exempt from taxation under the provisions of § 501(c)(3) of the Internal Revenue Code, with such pharmaceutical services performed at the direction of an approved neighborhood organization<\/span> that has received an allocation of tax credits from the Commissioner of Social Services<\/span>, shall be eligible for tax credits under this article based on the time spent in providing such pharmaceutical services, regardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax credits, mediators certified pursuant to guidelines promulgated by the Judicial Council of Virginia who provide services within the scope of such certification, without charge, at the direction of an approved neighborhood organization<\/span> that provides court<\/span>-referred mediation services and that has received an allocation of tax credits from the Commissioner of Social Services<\/span> shall be eligible for tax credits under this article based on the time spent in providing such mediation services, regardless of where the services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of the tax credit allowable, rendered by the physician, chiropractor, dentist, nurse, advanced practice registered nurse, physician assistant, optometrist, dental hygienist, professional counselor, clinical social worker, clinical psychologist, marriage and family therapist, physical therapist, pharmacist, or mediator shall not exceed the lesser of (i) the reasonable cost for similar services from other providers or (ii) $125 per hour. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding any provision of this article limiting eligibility for tax credits and for tax credit allocations beginning with fiscal year 2015-2016, a physician specialist who donates specialty medical services to patients referred from an approved neighborhood organization<\/span> (i) that has received an allocation of tax credits from the Commissioner of Social Services<\/span>, (ii) whose sole purpose is to provide specialty medical referral services to patients of participating clinics or federally qualified health centers, and (iii) that is exempt from taxation under the provisions of § 501(c)(3) of the Internal Revenue Code shall be eligible for tax credits under this article issued to such organization regardless of where the specialty medical services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of tax credit allowable, rendered by the physician specialist shall not exceed the lesser of (a) the reasonable cost for similar services from other providers or (b) $125 per hour. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDONATIONS OF PROFESSIONAL SERVICES (\u00a7 58.1-439.22)\n\nA. A sole proprietor, partnership or limited liability company engaged in the\nbusiness of providing professional services shall be eligible for a tax credit\nunder this article based on the time spent by the proprietor or a partner or\nmember, respectively, who renders professional services to a program that has\nreceived an allocation of tax credits from the Superintendent of Public\nInstruction or the Commissioner of Social Services. The value of the\nprofessional services, for purposes of determining the amount of the tax credit\nallowable, rendered by the proprietor or a partner or member to an approved\nprogram shall not exceed the lesser of (i) the reasonable cost for similar\nservices from other providers or (ii) $125 per hour.\n\nB. A business firm shall be eligible for a tax credit under this article for the\ntime spent by a salaried employee who renders professional services to an\napproved program. The value of the professional services, for purposes of\ndetermining the amount of tax credit allowed to a business firm for time spent\nby its salaried employee in rendering professional services to an approved\nproject, shall be equal to the salary that such employee was actually paid for\nthe period of time that such employee rendered professional services to the\napproved program.\n\nC. Notwithstanding any provision of this article limiting eligibility for tax\ncredits to business firms, physicians, chiropractors, dentists, nurses, advanced\npractice registered nurses, physician assistants, optometrists, dental\nhygienists, professional counselors, clinical social workers, clinical\npsychologists, marriage and family therapists, physical therapists, and\npharmacists licensed pursuant to Title 54.1 who provide health care services\nwithin the scope of their licensure, without charge, to patients of a clinic\noperated by an organization that has received an allocation of tax credits from\nthe Commissioner of Social Services and such clinic is organized in whole or in\npart for the delivery of health care services without charge, or to a clinic\noperated not for profit providing health care services for charges not exceeding\nthose set forth in a scale prescribed by the State Board of Health pursuant to\n§ 32.1-11 for charges to be paid by persons based upon ability to pay,\nshall be eligible for a tax credit pursuant to § 58.1-439.21 based on the\ntime spent in providing health care services to patients of such clinic,\nregardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax\ncredits, a pharmacist who donates pharmaceutical services to patients of a free\nclinic, which clinic is an organization exempt from taxation under the\nprovisions of § 501(c)(3) of the Internal Revenue Code, with such\npharmaceutical services performed at the direction of an approved neighborhood\norganization that has received an allocation of tax credits from the\nCommissioner of Social Services, shall be eligible for tax credits under this\narticle based on the time spent in providing such pharmaceutical services,\nregardless of where the services are delivered.\n\t\t\tNotwithstanding any provision of this article limiting eligibility for tax\ncredits, mediators certified pursuant to guidelines promulgated by the Judicial\nCouncil of Virginia who provide services within the scope of such certification,\nwithout charge, at the direction of an approved neighborhood organization that\nprovides court-referred mediation services and that has received an allocation\nof tax credits from the Commissioner of Social Services shall be eligible for\ntax credits under this article based on the time spent in providing such\nmediation services, regardless of where the services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of the tax\ncredit allowable, rendered by the physician, chiropractor, dentist, nurse,\nadvanced practice registered nurse, physician assistant, optometrist, dental\nhygienist, professional counselor, clinical social worker, clinical\npsychologist, marriage and family therapist, physical therapist, pharmacist, or\nmediator shall not exceed the lesser of (i) the reasonable cost for similar\nservices from other providers or (ii) $125 per hour.\n\nD. Notwithstanding any provision of this article limiting eligibility for tax\ncredits and for tax credit allocations beginning with fiscal year 2015-2016, a\nphysician specialist who donates specialty medical services to patients referred\nfrom an approved neighborhood organization (i) that has received an allocation\nof tax credits from the Commissioner of Social Services, (ii) whose sole purpose\nis to provide specialty medical referral services to patients of participating\nclinics or federally qualified health centers, and (iii) that is exempt from\ntaxation under the provisions of § 501(c)(3) of the Internal Revenue Code\nshall be eligible for tax credits under this article issued to such organization\nregardless of where the specialty medical services are delivered.\n\t\t\tThe value of such services, for purposes of determining the amount of tax\ncredit allowable, rendered by the physician specialist shall not exceed the\nlesser of (a) the reasonable cost for similar services from other providers or\n(b) $125 per hour.\n\nHISTORY: 1981, c. 629, \u00a7 63.1-325; 1982, c. 178; 1984, c. 720; 1997, cc. 229,\n640; 1998, c. 432; 1999, cc. 894, 917; 2002, cc. 103, 747, \u00a7 63.2-2004; 2003,\nc. 186; 2004, cc. 183, 657, 725; 2008, c. 585; 2009, c. 851; 2011, c. 132; 2012,\nc. 596; 2015, c. 153; 2023, c. 183.","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}}