Title 26Subpart

Subpart D—Business Related Credits

Contents

  1. § 38. General business credit
  2. § 39. Carryback and carryforward of unused credits
  3. § 40. Alcohol, etc., used as fuel
  4. § 40A. Biodiesel and renewable diesel used as fuel
  5. § 40B. Sustainable aviation fuel credit
  6. § 41. Credit for increasing research activities
  7. § 42. Low-income housing credit
  8. § 43. Enhanced oil recovery credit
  9. § 44. Expenditures to provide access to disabled individuals
  10. [§44A. Renumbered §21]
  11. [§44B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833]
  12. [§44C. Renumbered §23]
  13. [§44D. Renumbered §29]
  14. [§44E. Renumbered §40]
  15. [§44F. Renumbered §30]
  16. [§44G. Renumbered §41]
  17. [§44H. Renumbered §45C]
  18. § 45. Electricity produced from certain renewable resources, etc.
  19. § 45A. Indian employment credit
  20. § 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
  21. § 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
  22. § 45D. New markets tax credit
  23. § 45E. Small employer pension plan startup costs
  24. § 45F. Employer-provided child care credit
  25. § 45G. Railroad track maintenance credit
  26. § 45H. Credit for production of low sulfur diesel fuel
  27. § 45I. Credit for producing oil and gas from marginal wells
  28. § 45J. Credit for production from advanced nuclear power facilities
  29. § 45K. Credit for producing fuel from a nonconventional source
  30. § 45L. New energy efficient home credit
  31. [§45M. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
  32. § 45N. Mine rescue team training credit
  33. § 45O. Agricultural chemicals security credit
  34. § 45P. Employer wage credit for employees who are active duty members of the uniformed services
  35. § 45Q. Credit for carbon oxide sequestration
  36. § 45R. Employee health insurance expenses of small employers
  37. § 45S. Employer credit for paid family and medical leave
  38. § 45T. Auto-enrollment option for retirement savings options provided by small employers
  39. § 45U. Zero-emission nuclear power production credit
  40. § 45V. Credit for production of clean hydrogen
  41. § 45W. Credit for qualified commercial clean vehicles
  42. § 45X. Advanced manufacturing production credit
  43. § 45Y. Clean electricity production credit
  44. § 45Z. Clean fuel production credit
  45. § 45AA. Military spouse retirement plan eligibility credit for small employers