Article 13.3 Education Improvement Scholarships Tax Credits

This article is comprised of the following sections:

§58.1-439.25 (Applicable to taxable years beginning January 1, 2028) Definitions
§58.1-439.26 Tax credit for donations to certain scholarship foundations
§58.1-439.27 Scholarship foundation eligibility and requirements; list of foundations receiving donations
§58.1-439.28 (Applicable to taxable years beginning on and after January 1, 2028) Guidelines for scholarship foundations