26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart B-Other Credits
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Subpart B-Other Credits

Sec.
27.
Taxes of foreign countries and possessions of the United States; possession tax credit.
[28, 29.
Renumbered.]
30.
Credit for qualified electric vehicles.
30A.
Puerto Rico economic activity credit.
30B.
Alternative motor vehicle credit.
30C.
Alternative fuel vehicle refueling property credit.

        

Amendments

2005- Pub. L. 109–135, title IV, §412(e), Dec. 21, 2005, 119 Stat. 2637 , substituted "Alternative fuel vehicle refueling property credit" for "Clean-fuel vehicle refueling property credit" in item 30C.

Pub. L. 109–58, title XIII, §§1322(a)(3)(K), 1341(b)(5), 1342(b)(5), Aug. 8, 2005, 119 Stat. 1012 , 1049, 1051, struck out item 29 "Credit for producing fuel from a nonconventional source" and added items 30B and 30C.

1997- Pub. L. 105–34, title XVI, §1601(f)(1)(B), Aug. 5, 1997, 111 Stat. 1090 , substituted "Puerto Rico" for "Puerto Rican" in item 30A.

1996- Pub. L. 104–188, title I, §§1205(a)(3)(A), 1601(b)(2)(E), (F)(i), Aug. 20, 1996, 110 Stat. 1775 , 1833, substituted "Other Credits" for "Foreign Tax Credits, Etc." in subpart heading, struck out item 28 "Clinical testing expenses for certain drugs for rare diseases or conditions", and added item 30A.

1992- Pub. L. 102–486, title XIX, §1913(b)(2)(A), Oct. 24, 1992, 106 Stat. 3020 , added item 30.

1986- Pub. L. 99–514, title II, §231(d)(3)(J), Oct. 22, 1986, 100 Stat. 2180 , struck out item 30 "Credit for increasing research activities".

1984- Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826 , added subpart B heading and analysis of sections for subpart B consisting of items 27 (formerly 33), 28 (formerly 44H), 29 (formerly 44D), and 30 (formerly 44F). Former subpart B was redesignated E.