Subpart C — Refundable Credits
- §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- §36A Repealed.
- §36B Refundable credit for coverage under a qualified health plan
- §36C Renumbered § 23
- §37 Overpayments of tax