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Subpart D—Business Related Credits (§§ 38 – 45S)
Subpart D—Business Related Credits (§§ 38 – 45S)
§ 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
§ 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 Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
[§ 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 Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
§ 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