Subchapter II - RESIDENT INDIVIDUALS

Section 1105 - Taxable income
Section 1106 - Modifications
Section 1107 - Deductions
Section 1108 - Standard deduction
Section 1109 - Itemized deductions
Section 1110 - Personal exemptions and credits
Section 1111 - Credit for income tax paid to another state
Section 1112 - Historic rehabilitation
Section 1113 - Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries
Section 1114 - Child care and dependent care expense credit
Section 1115 - Subchapter S - Business tax credits
Section 1116 - [Repealed.]
Section 1117 - [See Note] Earned income tax credit (§ 1117)