Virginia Decodedhttps://vacode.org8095358.1-439.19Public policy; business firms; donations2025TaxationTaxes Administered by the Department of TaxationIncome TaxNeighborhood Assistance Act Tax Credit

It is hereby declared to be public policy of the Commonwealth to encourage business firms to make donations to neighborhood organizations for the benefit of low-income persons.

1981, c. 629, § 63.1-322; 1997, c. 640; 2002, c. 747, § 63.2-2001; 2008, c. 585; 2012, cc. 731, 842.