Subpart A - NONREFUNDABLE PERSONAL CREDITS
- Section 21 - Expenses for household and dependent care services necessary for gainful employment
- Section 22 - Credit for the elderly and the permanently and totally disabled
- Section 23 - Adoption expenses
- Section 24 - Child tax credit
- Section 25 - Interest on certain home mortgages
- Section 25A - American Opportunity and Lifetime Learning credits
- Section 25B - Elective deferrals and IRA contributions by certain individuals
- Section 25C - Energy efficient home improvement credit
- Section 25D - Residential clean energy credit
- Section 25E - Previously-owned clean vehicles
- Section 26 - Limitation based on tax liability; definition of tax liability