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Subpart C—Refundable Credits (§§ 31 – 37)
Subpart C—Refundable Credits (§§ 31 – 37)
§ 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 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
§ 36B. Refundable credit for coverage under a qualified health plan
[§ 36C. Renumbered § 23]
§ 37. Overpayments of tax