CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter A— Determination of Tax Liability›PART IV— CREDITS AGAINST TAX
Subpart D— Business Related Credits
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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
- § 40B. Sustainable aviation fuel credit
- § 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]
- § 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat.…
- § 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…
- § 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 Repealed.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…
- § 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…
- § 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
- § 45AA. Military spouse retirement plan eligibility credit for small employers
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