United States Code · Part
Part IV — Credits Against Tax
26 U.S.C. pt. ptIV
- § 21 Expenses For Household And Dependent Care Services Necessary For Gainful Employment
- § 22 Credit For The Elderly And The Permanently And Totally Disabled
- § 23 Adoption Expenses
- § 24 Child Tax Credit
- § 25 Interest On Certain Home Mortgages
- § 26 Limitation Based On Tax Liability; Definition Of Tax Liability
- § 27 Taxes Of Foreign Countries And Possessions Of The United States
- § 28 Renumbered § 45c]
- § 29 Renumbered § 45k]
- § 30 Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(2)(a), Dec. 19, 2014, 128 Stat. 4037]
- § 31 Tax Withheld On Wages
- § 32 Earned Income
- § 33 Tax Withheld At Source On Nonresident Aliens And Foreign Corporations
- § 34 Certain Uses Of Gasoline And Special Fuels
- § 35 Health Insurance Costs Of Eligible Individuals
- § 36 First-time Homebuyer Credit
- § 37 Overpayments Of Tax
- § 38 General Business Credit
- § 39 Carryback And Carryforward Of Unused Credits
- § 40 Alcohol, Etc., Used As Fuel
- § 41 Credit For Increasing Research Activities
- § 42 Low-income Housing Credit
- § 43 Enhanced Oil Recovery Credit
- § 44 Expenditures To Provide Access To Disabled Individuals
- § 45 Electricity Produced From Certain Renewable Resources, Etc.
- § 46 Amount Of Credit
- § 47 Rehabilitation Credit
- § 48 Energy Credit
- § 49 At-risk Rules
- § 50 Other Special Rules
- § 51 Amount Of Credit
- § 52 Special Rules
- § 53 Credit For Prior Year Minimum Tax Liability
- § 54 Repealed. Pub. L. 115–97, Title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
- § 25A American Opportunity And Lifetime Learning Credits
- § 25B Elective Deferrals And Ira Contributions By Certain Individuals
- § 25C Energy Efficient Home Improvement Credit
- § 25D Residential Clean Energy Credit
- § 25E Previously-owned Clean Vehicles
- § 25F Qualified Elementary And Secondary Education Scholarships
- § 30A Repealed. Pub. L. 115–141, Div. U, Title Iv, § 401(d)(1)(b), Mar. 23, 2018, 132 Stat. 1206]
- § 30B Alternative Motor Vehicle Credit
- § 30C Alternative Fuel Vehicle Refueling Property Credit
- § 30D Clean Vehicle Credit
- § 36A Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(5)(a), Dec. 19, 2014, 128 Stat. 4037]
- § 36B Refundable Credit For Coverage Under A Qualified Health Plan
- § 36C Renumbered § 23]
- § 40A Biodiesel And Renewable Diesel Used As Fuel
- § 40B Sustainable Aviation Fuel Credit
- § 44A Renumbered § 21]
- § 44B Repealed. Pub. L. 98–369, Div. A, Title Iv, § 474(m)(1), July 18, 1984, 98 Stat. 833]
- § 44C Renumbered § 23]
- § 44D Renumbered § 29]
- § 44E Renumbered § 40]
- § 44F Renumbered § 30]
- § 44G Renumbered § 41]
- § 44H Renumbered § 45c]
- § 45A Indian Employment Credit
- § 45AA Military Spouse Retirement Plan Eligibility Credit For Small Employers
- § 45B Credit For Portion Of Employer Social Security Taxes Paid With Respect To Employee Cash Tips
- § 45C Clinical Testing Expenses For Certain Drugs For Rare Diseases Or Conditions
- § 45D New Markets Tax Credit
- § 45E Small Employer Pension Plan Startup Costs
- § 45F Employer-provided Child Care Credit
- § 45G Railroad Track Maintenance Credit
- § 45H Credit For Production Of Low Sulfur Diesel Fuel
- § 45I Credit For Producing Oil And Gas From Marginal Wells
- § 45J Credit For Production From Advanced Nuclear Power Facilities
- § 45K Credit For Producing Fuel From A Nonconventional Source
- § 45L New Energy Efficient Home Credit
- § 45M Repealed. Pub. L. 115–141, Div. U, Title Iv, § 401(d)(2)(a), Mar. 23, 2018, 132 Stat. 1208]
- § 45N Mine Rescue Team Training Credit
- § 45O Agricultural Chemicals Security Credit
- § 45P Employer Wage Credit For Employees Who Are Active Duty Members Of The Uniformed Services
- § 45Q Credit For Carbon Oxide Sequestration
- § 45R Employee Health Insurance Expenses Of Small Employers
- § 45S Employer Credit For Paid Family And Medical Leave
- § 45T Auto-enrollment Option For Retirement Savings Options Provided By Small Employers
- § 45U Zero-emission Nuclear Power Production Credit
- § 45V Credit For Production Of Clean Hydrogen
- § 45W Credit For Qualified Commercial Clean Vehicles
- § 45X Advanced Manufacturing Production Credit
- § 45Y Clean Electricity Production Credit
- § 45Z Clean Fuel Production Credit
- § 48A Qualifying Advanced Coal Project Credit
- § 48B Qualifying Gasification Project Credit
- § 48C Qualifying Advanced Energy Project Credit
- § 48D Advanced Manufacturing Investment Credit
- § 48E Clean Electricity Investment Credit
- § 50B Repealed. Pub. L. 98–369, Div. A, Title Iv, § 474(m)(2), July 18, 1984, 98 Stat. 833]
- § 51A Repealed. Pub. L. 109–432, Div. A, Title I, § 105(e)(4)(a), Dec. 20, 2006, 120 Stat. 2937]
- § 54A...54F Repealed. Pub. L. 115–97, Title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
- § 54AA Repealed. Pub. L. 115–97, Title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]