26 USC Subpart C
Refundable Credits
October 30, 2020
§
31
Tax withheld on wages
§
32
Earned income
§
33
Tax withheld at source on nonresident aliens and foreign corporations
§
34
Certain uses of gasoline and special fuels
§
35
Health insurance costs of eligible individuals
§
36
First-time homebuyer credit
§
36A
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037
§
36B
Refundable credit for coverage under a qualified health plan
§
36C
Renumbered §23
§
37
Overpayments of tax
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