credits allowable under sections 30 through 45D
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified…
- §§ 1.30C-1--1.30C-2 [Reserved]
- § 1.30C-3 Rules relating to the increased credit amount for prevailing wage and…
- § 1.30D-0 Table of contents.
- § 1.30D-1 Credit for new clean vehicles.
- § 1.30D-2 Definitions for purposes of section 30D.
- § 1.30D-3 Critical minerals and battery components requirements.
- § 1.30D-4 Special rules.
- § 1.30D-5 Transfer of credit.
- § 1.30D-6 Foreign entity of concern restriction.
- § 1.31-1 Credit for tax withheld on wages.
- § 1.31-2 Credit for “special refunds” of employee social security tax.
- § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
- § 1.32-3 Eligibility requirements after denial of the earned income credit.
- § 1.34-1 Special rule for owners of certain business entities.
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.35-2 Taxpayers not entitled to credit.
- § 1.36B-0 Table of contents.
- § 1.36B-1 Premium tax credit definitions.
- § 1.36B-2 Eligibility for premium tax credit.
- § 1.36B-3 Computing the premium assistance credit amount.
- § 1.36B-4 Reconciling the premium tax credit with advance credit payments.
- § 1.36B-5 Information reporting by Exchanges.
- § 1.36B-6 Minimum value.
- § 1.37-1 General rules for the credit for the elderly.
- § 1.37-2 Credit for individuals age 65 or over.
- § 1.37-3 Credit for individuals under age 65 who have public retirement system income.
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