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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart D
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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[Section 44B: Repealed.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[Section 45M: Repealed.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