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- § 36A - Repealed.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