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  1. U.S. Code Title 26
  2. Subtitle A
  3. Chapter 1
  4. Subchapter A
  5. Part IV
  6. Subpart C
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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[Section 36A: Repealed.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

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