---
kind: "section"
citation: "26 U.S.C. § 44A"
title: "26"
title_heading: "Internal Revenue Code"
number: "44A"
heading: "Renumbered § 21"
status: "renumbered"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/44A"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter A — Determination of Tax Liability"
  - "Part IV — Credits Against Tax"
  - "Subpart D — Business Related Credits"
---

# [§44A. Renumbered § 21 — renumbered]