Subpart A — Nonrefundable Personal Credits
- §21 Expenses for household and dependent care services necessary for gainful employment
- §22 Credit for the elderly and the permanently and totally disabled
- §23 Adoption expenses
- §24 Child tax credit
- §25 Interest on certain home mortgages
- §25A American Opportunity and Lifetime Learning credits
- §25B Elective deferrals and IRA contributions by certain individuals
- §25C Energy efficient home improvement credit
- §25D Residential clean energy credit
- §25E Previously-owned clean vehicles
- §25F Qualified elementary and secondary education scholarships
- §26 Limitation based on tax liability; definition of tax liability