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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter A. Determination of Tax Liability |
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Part IV. CREDITS AGAINST TAX |
| SubPart A. Nonrefundable Personal Credits |
| § 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 |
| § 25A. Hope and Lifetime Learning credits |
| § 25B. Elective deferrals and IRA contributions by certain individuals |
| § 25C. Nonbusiness energy property |
| § 25D. Residential energy efficient property |
| § 26. Limitation based on tax liability; definition of tax liability |
| SubPart B. Other Credits |
| § 27. Taxes of foreign countries and possessions of the United States; possession tax credit |
| § 28. Renumbered § 45C |
| § 29. Renumbered § 45K |
| § 30. Certain plug-in electric vehicles |
| § 30A. Puerto Rico economic activity credit |
| § 30B. Alternative motor vehicle credit |
| § 30C. Alternative fuel vehicle refueling property credit |
| § 30D. New qualified plug-in electric drive motor vehicles |
| SubPart C. Refundable Credits |
| § 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 |
| § 36A. Making work pay credit |
| § 36B. Refundable credit for coverage under a qualified health plan |
| § 36C. Renumbered § 23 |
| § 37. Overpayments of tax |
| SubPart D. Business Related Credits |
| § 38. General business credit |
| § 39. Carryback and carryforward of unused credits |
| § 40. Alcohol, etc., used as fuel |
| § 40A. Biodiesel and renewable diesel 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 |
| § 44A. Renumbered § 21 |
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§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), |
| § 44C. Renumbered § 23 |
| § 44D. Renumbered § 29 |
| § 44E. Renumbered § 40 |
| § 44F. Renumbered § 30 |
| § 44G. Renumbered § 41 |
| § 44H. Renumbered § 45C |
| § 45. Electricity produced from certain renewable resources, etc. |
| § 45A. Indian employment credit |
| § 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. Energy efficient appliance credit |
| § 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 dioxide sequestration |
| § 45R. Employee health insurance expenses of small employers |
| SubPart E. Rules for Computing Investment Credit |
| § 46. Amount of credit |
| § 47. Rehabilitation credit |
| § 48. Energy credit |
| § 48A. Qualifying advanced coal project credit |
| § 48B. Qualifying gasification project credit |
| § 48C. Qualifying advanced energy project credit |
| § 48D. Qualifying therapeutic discovery project credit |
| § 49. At-risk rules |
| § 50. Other special rules |
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§ 50A, 50B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), |
| SubPart F. Rules for Computing Work Opportunity Credit |
| § 51. Amount of credit |
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§ 51A. Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), |
| § 52. Special rules |
| SubPart G. Credit Against Regular Tax for Prior Year Minimum Tax Liability |
| § 53. Credit for prior year minimum tax liability |
| SubPart H. Nonrefundable Credit to Holders of Clean Renewable Energy Bonds |
| § 54. Credit to holders of clean renewable energy bonds |
| SubPart I. Qualified Tax Credit Bonds |
| § 54A. Credit to holders of qualified tax credit bonds |
| § 54B. Qualified forestry conservation bonds |
| § 54C. New clean renewable energy bonds |
| § 54D. Qualified energy conservation bonds |
| § 54E. Qualified zone academy bonds |
| § 54F. Qualified school construction bonds |
| SubPart J. Build America Bonds |
| § 54AA. Build America bonds |
Amendments
2009—Pub. L. 111–5, div. B, title I, § 1531(c)(6),
2008—Pub. L. 110–234, title XV, § 15316(c)(5),
2005—Pub. L. 109–58, title XIII, § 1303(c)(1),
1996—Pub. L. 104–188, title I, §§ 1201(e)(3), 1601(b)(2)(F)(ii),
1990—Pub. L. 101–508, title XI, § 11813(b)(26),
1984—Pub. L. 98–369, div. A, title IV, §§ 471(a), 474(n)(3),
1977—Pub. L. 95–30, title II, § 202(d)(1)(B),
1971—Pub. L. 92–178, title VI, § 601(c)(1),