Subpart D — Business Related Credits
- §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
- §40B Sustainable aviation fuel credit
- §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- §44B Repealed.
- §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- §45M Repealed.
- §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
- §45U Zero-emission nuclear power production credit
- §45V Credit for production of clean hydrogen
- §45W Credit for qualified commercial clean vehicles
- §45X Advanced manufacturing production credit
- §45Y Clean electricity production credit
- §45Z Clean fuel production credit
- §45AA Military spouse retirement plan eligibility credit for small employers