2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-339.6. Political candidate contribution tax credit
For taxable years beginning on and after January 1, 2000, any individual shall be entitled to a credit against the tax levied pursuant to § 58.1-320 of an amount equal to fifty 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 twenty-five dollars for an individual taxpayer or fifty dollars for taxpayers filing a joint return.
1999, c. 464.
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