{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.25.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.25.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.25.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.25.html"}],"law_id":64701,"edition_id":1,"section_id":64701,"structure_id":15394,"section_number":"58.1-439.25","catch_line":"(Applicable to taxable years beginning January 1, 2028) Definitions","history":"2012, cc. 731, 842; 2013, cc. 713, 716; 2019, cc. 808, 817.","full_text":"As used in this article, unless the context requires a different meaning:\n\t\t“Eligible pre-kindergarten child” means a child who is (i) a resident of Virginia; (ii) an at-risk four-year-old unable to obtain services through Head Start or Virginia Preschool Initiative programs; and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines in cases in which an individualized education program has been written and finalized for the child in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education; (b) is homeless as defined in 42 U.S.C. \u00a7 11302; or (c) includes a parent or guardian of the child who did not graduate from high school, and whose parent or guardian certifies to the scholarship foundation that the child was unable to obtain services through the Virginia Preschool Initiative in the public school division in which the child resides.\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; (ii) whose family’s annual household income is not in excess of 400 percent of the current poverty guidelines; and (iii) who otherwise is a student as defined in this section.\n\t\t“Nonpublic pre-kindergarten program” means a pre-kindergarten program that is not operated, directly or indirectly, by a federal, state, or local government entity and that is (i) a preschool program designed for child development and kindergarten preparation that complies with nonpublic school accreditation requirements administered by the Virginia Council for Private Education pursuant to \u00a7 22.1-19; (ii) participating in Virginia Quality with a current designation of at least Level 3 under such quality rating system; or (iii) a child day center, as defined in \u00a7 63.2-100, that is licensed by the Department of Social Services pursuant to Subtitle IV (\u00a7 63.2-1700 et seq.) of Title 63.2 and implements a curriculum, professional development program, and coaching model developed and endorsed by a baccalaureate public institution of higher education, as defined in \u00a7 23.1-100.\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“Qualified educational expenses” means school-related tuition and instructional fees and materials, including textbooks, workbooks, and supplies used solely for school-related work.\n\t\t“Scholarship foundation” means a nonstock, nonprofit corporation that is (i) exempt from taxation under \u00a7 501(c)(3) of the Internal Revenue Code of 1954, as amended or renumbered; (ii) approved by the Department of Education in accordance with the provisions of \u00a7 58.1-439.27; and (iii) established to provide financial aid for the education of students residing in the Commonwealth.\n\t\t“Student” means a child who is a resident of Virginia and (i) in the current school year has enrolled and attended a public school in the Commonwealth for at least one-half of the year, (ii) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was enrolled and attended a public school in the Commonwealth for at least one-half of the year, (iii) is a prior recipient of a scholarship foundation scholarship, (iv) is eligible to enter kindergarten or eligible to enter first grade, or (v) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was domiciled in a state other than the Commonwealth and did not attend a nonpublic school in the Commonwealth for more than one-half of the school year. “Student” does not include an eligible pre-kindergarten child.\n\t\t“Virginia Quality” means a quality rating and improvement system for early childhood programs administered in partnership between the Virginia Early Childhood Foundation and the Office of Early Childhood Development of the Department of Social Services.","order_by":null,"text":{"0":{"id":235469,"text":"As used in this article, unless the context requires a different meaning:\n\t\t“Eligible pre-kindergarten child” means a child who is (i) a resident of Virginia; (ii) an at-risk four-year-old unable to obtain services through Head Start or Virginia Preschool Initiative programs; and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines in cases in which an individualized education program has been written and finalized for the child in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education; (b) is homeless as defined in 42 U.S.C. \u00a7 11302; or (c) includes a parent or guardian of the child who did not graduate from high school, and whose parent or guardian certifies to the scholarship foundation that the child was unable to obtain services through the Virginia Preschool Initiative in the public school division in which the child resides.\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; (ii) whose family’s annual household income is not in excess of 400 percent of the current poverty guidelines; and (iii) who otherwise is a student as defined in this section.\n\t\t“Nonpublic pre-kindergarten program” means a pre-kindergarten program that is not operated, directly or indirectly, by a federal, state, or local government entity and that is (i) a preschool program designed for child development and kindergarten preparation that complies with nonpublic school accreditation requirements administered by the Virginia Council for Private Education pursuant to \u00a7 22.1-19; (ii) participating in Virginia Quality with a current designation of at least Level 3 under such quality rating system; or (iii) a child day center, as defined in \u00a7 63.2-100, that is licensed by the Department of Social Services pursuant to Subtitle IV (\u00a7 63.2-1700 et seq.) of Title 63.2 and implements a curriculum, professional development program, and coaching model developed and endorsed by a baccalaureate public institution of higher education, as defined in \u00a7 23.1-100.\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“Qualified educational expenses” means school-related tuition and instructional fees and materials, including textbooks, workbooks, and supplies used solely for school-related work.\n\t\t“Scholarship foundation” means a nonstock, nonprofit corporation that is (i) exempt from taxation under \u00a7 501(c)(3) of the Internal Revenue Code of 1954, as amended or renumbered; (ii) approved by the Department of Education in accordance with the provisions of \u00a7 58.1-439.27; and (iii) established to provide financial aid for the education of students residing in the Commonwealth.\n\t\t“Student” means a child who is a resident of Virginia and (i) in the current school year has enrolled and attended a public school in the Commonwealth for at least one-half of the year, (ii) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was enrolled and attended a public school in the Commonwealth for at least one-half of the year, (iii) is a prior recipient of a scholarship foundation scholarship, (iv) is eligible to enter kindergarten or eligible to enter first grade, or (v) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was domiciled in a state other than the Commonwealth and did not attend a nonpublic school in the Commonwealth for more than one-half of the school year. “Student” does not include an eligible pre-kindergarten child.\n\t\t“Virginia Quality” means a quality rating and improvement system for early childhood programs administered in partnership between the Virginia Early Childhood Foundation and the Office of Early Childhood Development of the Department of Social Services.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15394,"edition_id":1,"name":"Education Improvement Scholarships Tax Credits","identifier":"13.3","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:54:36","date_modified":"2026-06-26 03:54:36","permalink":{"id":253691,"object_type":"structure","relational_id":15394,"identifier":"13.3","token":"58.1\/I\/3\/13.3","url":"\/58.1\/I\/3\/13.3\/","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":64701,"structure_id":15394,"section_number":"58.1-439.25","catch_line":"(Applicable to taxable years beginning January 1, 2028) Definitions","url":"\/58.1-439.25\/","token":"58.1\/I\/3\/13.3\/58.1-439.25","metadata":false},{"id":58634,"structure_id":15394,"section_number":"58.1-439.26","catch_line":"Tax credit for donations to certain scholarship foundations","url":"\/58.1-439.26\/","token":"58.1\/I\/3\/13.3\/58.1-439.26","metadata":false},{"id":87412,"structure_id":15394,"section_number":"58.1-439.27","catch_line":"Scholarship foundation eligibility and requirements; list of foundations receiving donations","url":"\/58.1-439.27\/","token":"58.1\/I\/3\/13.3\/58.1-439.27","metadata":false},{"id":65773,"structure_id":15394,"section_number":"58.1-439.28","catch_line":"(Applicable to taxable years beginning on and after January 1, 2028) Guidelines for scholarship foundations","url":"\/58.1-439.28\/","token":"58.1\/I\/3\/13.3\/58.1-439.28","metadata":false}],"next_section":{"id":58634,"structure_id":15394,"section_number":"58.1-439.26","catch_line":"Tax credit for donations to certain scholarship foundations","url":"\/58.1-439.26\/","token":"58.1\/I\/3\/13.3\/58.1-439.26","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.25\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapters 731<\/a> and 842<\/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 2013, chapters 713<\/a> and 716<\/a>; in 2019, chapters 808<\/a> and 817<\/a>.<\/p>","references":[{"id":87412,"section_number":"58.1-439.27","catch_line":"Scholarship foundation eligibility and requirements; list of foundations receiving donations","order_by":null,"url":"\/58.1-439.27\/"},{"id":65773,"section_number":"58.1-439.28","catch_line":"(Applicable to taxable years beginning on and after January 1, 2028) Guidelines for scholarship foundations","order_by":null,"url":"\/58.1-439.28\/"}],"refers_to":[{"id":55423,"section_number":"22.1-19","catch_line":"Accreditation of elementary, middle, and high schools; nursery schools; recognition of certain organizations; child day center regulation","order_by":null,"url":"\/22.1-19\/"},{"id":59984,"section_number":"23.1-100","catch_line":"Definitions","order_by":null,"url":"\/23.1-100\/"},{"id":87412,"section_number":"58.1-439.27","catch_line":"Scholarship foundation eligibility and requirements; list of foundations receiving donations","order_by":null,"url":"\/58.1-439.27\/"},{"id":72379,"section_number":"63.2-100","catch_line":"Definitions","order_by":null,"url":"\/63.2-100\/"},{"id":78121,"section_number":"63.2-1700","catch_line":"Application fees; regulations and schedules; use of fees; certain facilities, centers, and agencies exempt","order_by":null,"url":"\/63.2-1700\/"}],"permalink":{"id":253693,"object_type":"law","relational_id":64701,"identifier":"58.1-439.25","token":"58.1\/I\/3\/13.3\/58.1-439.25","url":"\/58.1-439.25\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.25\/","token":"58.1\/I\/3\/13.3\/58.1-439.25","dublin_core":{"Title":"(Applicable to taxable years beginning January 1, 2028) Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.25","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article, unless the context requires a different meaning:\n\t\t“Eligible pre-kindergarten child<\/span>” means a child who is (i) a resident<\/span> of Virginia; (ii) an at-risk four-year-old unable to obtain services through Head Start or Virginia Preschool Initiative programs; and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program<\/span> and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines<\/span> or 400 percent of such guidelines in cases in which an individualized education program has been written and finalized for the child in accordance with the federal Individuals<\/span> with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education; (b) is homeless as defined in 42 U.S.C. \u00a7 11302; or (c) includes a parent or guardian of the child who did not graduate from high school, and whose parent or guardian certifies to the scholarship foundation<\/span> that the child was unable to obtain services through the Virginia Preschool Initiative in the public school division in which the child resides.\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 Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education; (ii) whose family’s annual household income is not in excess of 400 percent of the current poverty guidelines<\/span>; and (iii) who otherwise is a student as defined in this section.\n\t\t“Nonpublic pre-kindergarten program<\/span>” means a pre-kindergarten program that is not operated, directly or indirectly, by a federal, state, or local government entity and that is (i) a preschool program designed for child development and kindergarten preparation that complies with nonpublic school accreditation requirements administered by the Virginia Council for Private Education pursuant to \u00a7 22.1-19<\/a>; (ii) participating in Virginia Quality<\/span> with a current designation of at least Level 3 under such quality rating system; or (iii) a child day center, as defined in \u00a7 63.2-100<\/a>, that is licensed by the Department<\/span> of Social Services pursuant to Subtitle IV (\u00a7 63.2-1700<\/a> et seq.) of Title 63.2 and implements a curriculum, professional development program, and coaching model developed and endorsed by a baccalaureate public institution of higher education, as defined in \u00a7 23.1-100<\/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“Qualified educational expenses<\/span>” means school-related tuition and instructional fees and materials<\/span>, including textbooks, workbooks, and supplies used solely for school-related work.\n\t\t“Scholarship foundation<\/span>” means a nonstock, nonprofit corporation<\/span> that is (i) exempt from taxation under \u00a7 501(c)(3) of the Internal Revenue Code of 1954, as amended or renumbered; (ii) approved by the Department<\/span> of Education in accordance with the provisions of \u00a7 58.1-439.27<\/a>; and (iii) established to provide financial aid for the education of students<\/span> residing in the Commonwealth.\n\t\t“Student” means a child who is a resident<\/span> of Virginia and (i) in the current school year has enrolled and attended a public school in the Commonwealth for at least one-half of the year, (ii) for the school year that immediately preceded his receipt of a scholarship foundation<\/span> scholarship was enrolled and attended a public school in the Commonwealth for at least one-half of the year, (iii) is a prior recipient of a scholarship foundation<\/span> scholarship, (iv) is eligible to enter kindergarten or eligible to enter first grade, or (v) for the school year that immediately preceded his receipt of a scholarship foundation<\/span> scholarship was domiciled in a state other than the Commonwealth and did not attend a nonpublic school in the Commonwealth for more than one-half of the school year. “Student” does not include an eligible pre-kindergarten child<\/span>.\n\t\t“Virginia Quality<\/span>” means a quality rating and improvement system for early childhood programs administered in partnership between the Virginia Early Childhood Foundation and the Office of Early Childhood Development of the Department<\/span> of Social Services.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(APPLICABLE TO TAXABLE YEARS BEGINNING JANUARY 1, 2028) DEFINITIONS (\u00a7\n58.1-439.25)\n\nAs used in this article, unless the context requires a different meaning:\n\t\t“Eligible pre-kindergarten child” means a child who is (i) a\nresident of Virginia; (ii) an at-risk four-year-old unable to obtain services\nthrough Head Start or Virginia Preschool Initiative programs; and (iii) enrolled\nin, eligible to attend, or attending a nonpublic pre-kindergarten program and\nwhose family (a) does not have an annual household income in excess of 300\npercent of the current poverty guidelines or 400 percent of such guidelines in\ncases in which an individualized education program has been written and\nfinalized for the child in accordance with the federal Individuals with\nDisabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and\nregulations of the Board of Education; (b) is homeless as defined in 42 U.S.C.\n\u00a7 11302; or (c) includes a parent or guardian of the child who did not graduate\nfrom high school, and whose parent or guardian certifies to the scholarship\nfoundation that the child was unable to obtain services through the Virginia\nPreschool Initiative in the public school division in which the child resides.\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; (ii) whose family’s annual household income is not in excess of\n400 percent of the current poverty guidelines; and (iii) who otherwise is a\nstudent as defined in this section.\n\t\t“Nonpublic pre-kindergarten program” means a pre-kindergarten\nprogram that is not operated, directly or indirectly, by a federal, state, or\nlocal government entity and that is (i) a preschool program designed for child\ndevelopment and kindergarten preparation that complies with nonpublic school\naccreditation requirements administered by the Virginia Council for Private\nEducation pursuant to \u00a7 22.1-19; (ii) participating in Virginia Quality with a\ncurrent designation of at least Level 3 under such quality rating system; or\n(iii) a child day center, as defined in \u00a7 63.2-100, that is licensed by the\nDepartment of Social Services pursuant to Subtitle IV (\u00a7 63.2-1700 et seq.) of\nTitle 63.2 and implements a curriculum, professional development program, and\ncoaching model developed and endorsed by a baccalaureate public institution of\nhigher education, as defined in \u00a7 23.1-100.\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“Qualified educational expenses” means school-related tuition and\ninstructional fees and materials, including textbooks, workbooks, and supplies\nused solely for school-related work.\n\t\t“Scholarship foundation” means a nonstock, nonprofit corporation\nthat is (i) exempt from taxation under \u00a7 501(c)(3) of the Internal Revenue Code\nof 1954, as amended or renumbered; (ii) approved by the Department of Education\nin accordance with the provisions of \u00a7 58.1-439.27; and (iii) established to\nprovide financial aid for the education of students residing in the\nCommonwealth.\n\t\t“Student” means a child who is a resident of Virginia and (i) in\nthe current school year has enrolled and attended a public school in the\nCommonwealth for at least one-half of the year, (ii) for the school year that\nimmediately preceded his receipt of a scholarship foundation scholarship was\nenrolled and attended a public school in the Commonwealth for at least one-half\nof the year, (iii) is a prior recipient of a scholarship foundation scholarship,\n(iv) is eligible to enter kindergarten or eligible to enter first grade, or (v)\nfor the school year that immediately preceded his receipt of a scholarship\nfoundation scholarship was domiciled in a state other than the Commonwealth and\ndid not attend a nonpublic school in the Commonwealth for more than one-half of\nthe school year. “Student” does not include an eligible\npre-kindergarten child.\n\t\t“Virginia Quality” means a quality rating and improvement system\nfor early childhood programs administered in partnership between the Virginia\nEarly Childhood Foundation and the Office of Early Childhood Development of the\nDepartment of Social Services.\n\nHISTORY: 2012, cc. 731, 842; 2013, cc. 713, 716; 2019, cc. 808, 817.","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}}