Subpart D - Business Related Credits
- 26 USC 38 - General business credit
- 26 USC 39 - Carryback and carryforward of unused credits
- 26 USC 40 - Alcohol used as fuel
- 26 USC 40A - Biodiesel and renewable diesel used as fuel
- 26 USC 41 - Credit for increasing research activities
- 26 USC 42 - Low-income housing credit
- 26 USC 43 - Enhanced oil recovery credit
- 26 USC 44 - Expenditures to provide access to disabled individuals
- 26 USC 44A - Renumbered 21]
- 26 USC 44B - Repealed. Pub. L. 98369, div. A, title IV, 474(m)(1), July 18, 1984, 98 Stat. 833]
- 26 USC 44C - Renumbered 23]
- 26 USC 44D - Renumbered 29]
- 26 USC 44E - Renumbered 40]
- 26 USC 44F - Renumbered 30]
- 26 USC 44G - Renumbered 41]
- 26 USC 44H - Renumbered 45C]
- 26 USC 45 - Electricity produced from certain renewable resources, etc.
- 26 USC 45A - Indian employment credit
- 26 USC 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- 26 USC 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- 26 USC 45D - New markets tax credit
- 26 USC 45E - Small employer pension plan startup costs
- 26 USC 45F - Employer-provided child care credit
- 26 USC 45G - Railroad track maintenance credit
- 26 USC 45H - Credit for production of low sulfur diesel fuel
- 26 USC 45I - Credit for producing oil and gas from marginal wells
- 26 USC 45J - Credit for production from advanced nuclear power facilities
- 26 USC 45K - Credit for producing fuel from a nonconventional source
- 26 USC 45L - New energy efficient home credit
- 26 USC 45M - Energy efficient appliance credit
- 26 USC 45N - Mine rescue team training credit