{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.23.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.23.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.23.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.23.html"}],"law_id":66992,"edition_id":1,"section_id":66992,"structure_id":14309,"section_number":"58.1-439.23","catch_line":"Donations of contracting services","history":"1999, cc. 890, 909, \u00a7 63.1-325.1; 2002, c. 747, \u00a7 63.2-2005; 2008, c. 585.","full_text":"A\n\nA sole proprietor, partnership or limited liability company engaged in the business of providing contracting 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 contracting services to a program that has received an allocation of tax credits from the Commissioner of Social Services. The value of the contracting 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) $50 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 contracting services to an approved program. The value of the contracting services, for purposes of determining the amount of tax credit allowed to a business firm for time spent by its salaried employee in rendering contracting 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 contracting services to the approved program.","order_by":null,"text":{"0":{"id":242837,"text":"A sole proprietor, partnership or limited liability company engaged in the business of providing contracting 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 contracting services to a program that has received an allocation of tax credits from the Commissioner of Social Services. The value of the contracting 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) $50 per hour.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":242838,"text":"A business firm shall be eligible for a tax credit under this article for the time spent by a salaried employee who renders contracting services to an approved program. The value of the contracting services, for purposes of determining the amount of tax credit allowed to a business firm for time spent by its salaried employee in rendering contracting 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 contracting services to the approved program.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.23\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 890<\/a> and 909<\/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 2 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 2002, chapter 747<\/a>; in 2008, chapter 585<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":253683,"object_type":"law","relational_id":66992,"identifier":"58.1-439.23","token":"58.1\/I\/3\/13.2\/58.1-439.23","url":"\/58.1-439.23\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.23\/","token":"58.1\/I\/3\/13.2\/58.1-439.23","dublin_core":{"Title":"Donations of contracting services","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.23","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 contracting 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 contracting services<\/span> to a program that has received an allocation of tax credits from the Commissioner of Social Services<\/span>. The value of the contracting 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) $50 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 contracting services<\/span> to an approved program. The value of the contracting 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 contracting 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 contracting services<\/span> to the approved program. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDONATIONS OF CONTRACTING SERVICES (\u00a7 58.1-439.23)\n\nA. A sole proprietor, partnership or limited liability company engaged in the\nbusiness of providing contracting 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 contracting services to a program that has\nreceived an allocation of tax credits from the Commissioner of Social Services.\nThe value of the contracting services, for purposes of determining the amount of\nthe tax credit allowable, rendered by the proprietor or a partner or member to\nan approved program shall not exceed the lesser of (i) the reasonable cost for\nsimilar services from other providers or (ii) $50 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 contracting services to an\napproved program. The value of the contracting services, for purposes of\ndetermining the amount of tax credit allowed to a business firm for time spent\nby its salaried employee in rendering contracting 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 contracting services to the\napproved program.\n\nHISTORY: 1999, cc. 890, 909, \u00a7 63.1-325.1; 2002, c. 747, \u00a7 63.2-2005; 2008, c.\n585.","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}}