                                 CODE OF VIRGINIA

POLITICAL CANDIDATE CONTRIBUTION TAX CREDIT (§ 58.1-339.6)

For taxable years beginning on and after January 1, 2000, but before January 1,
2017, any individual shall be entitled to a credit against the tax levied
pursuant to § 58.1-320 of an amount equal to 50 percent of the amount
contributed by the taxpayer to a candidate, as defined in § 24.2-101, in one or
more primary, special, or general elections for local or state office held in
the Commonwealth in the taxable year in which the contributions are made. The
amount of the credit shall not exceed $25 for an individual taxpayer or $50 for
taxpayers filing a joint return.

HISTORY: 1999, c. 464; 2016, cc. 50, 348.