Virginia Statutes

§ 58.1-439.25 — (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Definitions

Virginia § 58.1-439.25
JurisdictionVirginia
Title 58.1Taxation
Subtitle ITaxes Administered by the Department of Taxation
Ch. 3Income Tax
Art. 13.3Education Improvement Scholarships Tax Credits

This text of Virginia § 58.1-439.25 ((Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Definitions) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Va. Code Ann. § 58.1-439.25 (2026).

Text

As used in this article, unless the context requires a different meaning: "Eligible pre-kindergarten child" means a child who is (i) a resident of Virginia;

(ii)an at-risk four-year-old unable to obtain services through Head Start or Virginia Preschool Initiative programs; and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines in cases in which an individualized education program has been written and finalized for the child in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education;
(b)is ho

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Related

§ 11302
42 U.S.C. § 11302

Legislative History

2012, cc. 731, 842; 2013, cc. 713, 716; 2019, c. 808; 2019, c. 817.

Nearby Sections

15
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Bluebook (online)
Virginia § 58.1-439.25, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-439.25.