26 USC tA - Nonrefundable Personal Credits

United States Code

U.S. Code most recently checked for updates: May 24, 2025

§ 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

§ 26. Limitation based on tax liability; definition of tax liability