26 USC Subpart D
Business Related Credits
October 30, 2020
§
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
§
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Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
§
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Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
§
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
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