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Education Improvement Scholarships Tax Credits

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