Subpart D - BUSINESS RELATED CREDITS
- Section 38 - General business credit
- Section 39 - Carryback and carryforward of unused credits
- Section 40 - Alcohol, etc., used as fuel
- Section 40A - Biodiesel and renewable diesel used as fuel
- Section 40B - Sustainable aviation fuel credit
- Section 41 - Credit for increasing research activities
- Section 42 - Low-income housing credit
- Section 43 - Enhanced oil recovery credit
- Section 44 - Expenditures to provide access to disabled individuals
- Section 44A - Renumbered
- Section 44B - Repealed
- Section 44C - Renumbered
- Section 44D - Renumbered
- Section 44E - Renumbered
- Section 44F - Renumbered
- Section 44G - Renumbered
- Section 44H - Renumbered
- Section 45 - Electricity produced from certain renewable resources, etc
- Section 45A - Indian employment credit
- Section 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- Section 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- Section 45D - New markets tax credit
- Section 45E - Small employer pension plan startup costs
- Section 45F - Employer-provided child care credit
- Section 45G - Railroad track maintenance credit
- Section 45H - Credit for production of low sulfur diesel fuel
- Section 45I - Credit for producing oil and gas from marginal wells
- Section 45J - Credit for production from advanced nuclear power facilities
- Section 45K - Credit for producing fuel from a nonconventional source
- Section 45L - New energy efficient home credit
- Section 45M - Repealed
- Section 45N - Mine rescue team training credit
- Section 45O - Agricultural chemicals security credit
- Section 45P - Employer wage credit for employees who are active duty members of the uniformed services
- Section 45Q - Credit for carbon oxide sequestration
- Section 45R - Employee health insurance expenses of small employers
- Section 45S - Employer credit for paid family and medical leave
- Section 45T - Auto-enrollment option for retirement savings options provided by small employers
- Section 45U - Zero-emission nuclear power production credit
- Section 45V - Credit for production of clean hydrogen
- Section 45W - Credit for qualified commercial clean vehicles
- Section 45X - Advanced manufacturing production credit
- Section 45Y - Clean electricity production credit
- Section 45Z - Clean fuel production credit
- Section 45AA - Military spouse retirement plan eligibility credit for small employers