Guidance Document Information
| Title |
Port Volume Increase Tax Credit Guidelines |
| Document ID |
Corporate/Individual |
| Summary |
During the 2011 session, the Virginia General Assembly enacted House Bill 2531 and Senate Bill 1481 (2011 Acts of Assembly, Chapters 831 and 872), which established the Port Volume Increase Tax Credit. The credit was subsequently updated by 2013 House Bill 1824 (2013 Acts of Assembly, Chapter 744) and 2014 House Bill 873 (2014 Acts of Assembly, Chapter 423). These guidelines are issued by the Department of Taxation to provide guidance to taxpayers regarding the Port Volume Increase Tax Credit. |
| Effective Date |
9/5/2014 |
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Posted On 12/14/2017
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|
| Explanation or Citations |
Va. Code ยง 58.1-439.12:10. These Guidelines supersede the Port Volume Increase Tax Credit Guidelines that were issued by the Department on March 5, 2012 (Public Document 12-21). |
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