CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter A— Determination of Tax Liability›PART IV— CREDITS AGAINST TAX
Subpart A— Nonrefundable Personal Credits
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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. 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
- § 26. Limitation based on tax liability; definition of tax liability
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