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- § 44B - Repealed.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- § 45M - Repealed.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