26 USC tA - Business Related Credits

United States Code

U.S. Code most recently checked for updates: Dec 14, 2024

§ 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 Repealed.

[§ 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 employee cash tips

§ 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 Repealed.

§ 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 services

§ 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