Part IV: CREDITS AGAINST TAX
Subpart A: Nonrefundable Personal Credits
- Section 21: Expenses for household and dependent care services necessary for gainful employment
- Section 22: Credit for the elderly and the permanently and totally disabled
- Section 23: Adoption expenses
- Section 24: Child tax credit
- Section 25: Interest on certain home mortgages
- Section 25A: American Opportunity and Lifetime Learning credits
- Section 25B: Elective deferrals and IRA contributions by certain individuals
- Section 25C: Nonbusiness energy property
- Section 25D: Residential energy efficient property
- Section 26: Limitation based on tax liability; definition of tax liability
Subpart B: Other Credits
- Section 27: Taxes of foreign countries and possessions of the United States
- [Section 28: Renumbered § 45C]
- [Section 29: Renumbered § 45K]
- [Section 30: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]
- [Section 30A: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
- Section 30B: Alternative motor vehicle credit
- Section 30C: Alternative fuel vehicle refueling property credit
- Section 30D: New qualified plug-in electric drive motor vehicles
Subpart C: Refundable Credits
- Section 31: Tax withheld on wages
- Section 32: Earned income
- Section 33: Tax withheld at source on nonresident aliens and foreign corporations
- Section 34: Certain uses of gasoline and special fuels
- Section 35: Health insurance costs of eligible individuals
- Section 36: First-time homebuyer credit
- [Section 36A: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
- Section 36B: Refundable credit for coverage under a qualified health plan
- [Section 36C: Renumbered § 23]
- Section 37: Overpayments of tax
Subpart D: Business Related Credits
- Section 38: General business credit
- Section 39: Carryback and carryforward of unused credits
- Section 40: Alcohol, etc., used as fuel
- Section 40A: Biodiesel and renewable diesel used as fuel
- Section 41: Credit for increasing research activities
- Section 42: Low-income housing credit
- Section 43: Enhanced oil recovery credit
- Section 44: Expenditures to provide access to disabled individuals
- [Section 44A: Renumbered § 21]
- [Section 44B: Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
- [Section 44C: Renumbered § 23]
- [Section 44D: Renumbered § 29]
- [Section 44E: Renumbered § 40]
- [Section 44F: Renumbered § 30]
- [Section 44G: Renumbered § 41]
- [Section 44H: Renumbered § 45C]
- Section 45: Electricity produced from certain renewable resources, etc.
- Section 45A: Indian employment credit
- Section 45B: Credit for portion of employer social security taxes paid with respect to employee cash tips
- Section 45C: Clinical testing expenses for certain drugs for rare diseases or conditions
- Section 45D: New markets tax credit
- Section 45E: Small employer pension plan startup costs
- Section 45F: Employer-provided child care credit
- Section 45G: Railroad track maintenance credit
- Section 45H: Credit for production of low sulfur diesel fuel
- Section 45I: Credit for producing oil and gas from marginal wells
- Section 45J: Credit for production from advanced nuclear power facilities
- Section 45K: Credit for producing fuel from a nonconventional source
- Section 45L: New energy efficient home credit
- [Section 45M: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
- Section 45N: Mine rescue team training credit
- Section 45O: Agricultural chemicals security credit
- Section 45P: Employer wage credit for employees who are active duty members of the uniformed services
- Section 45Q: Credit for carbon oxide sequestration
- Section 45R: Employee health insurance expenses of small employers
- Section 45S: Employer credit for paid family and medical leave
Subpart E: Rules for Computing Investment Credit
- Section 46: Amount of credit
- Section 47: Rehabilitation credit
- Section 48: Energy credit
- Section 48A: Qualifying advanced coal project credit
- Section 48B: Qualifying gasification project credit
- Section 48C: Qualifying advanced energy project credit
- [Section 48D: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209]
- Section 49: At-risk rules
- Section 50: Other special rules
- [Section 50A, 50B: Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]
Subpart F: Rules for Computing Work Opportunity Credit
- Section 51: Amount of credit
- [Section 51A: Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
- Section 52: Special rules
[Subpart H: Repealed]
- [Section 54: Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
[Subpart I: Repealed]
- [Section 54A to 54F: Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
[Subpart J: Repealed]
- [Section 54AA: Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]