26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart D: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart D: 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 D-Business Related Credits
Jump To: Amendments

Subpart D-Business Related Credits

Sec.
38.
General business credit.
39.
Carryback and carryforward of unused credits.
40.
Alcohol used as fuel.
40A.
Biodiesel and renewable diesel used as fuel.
41.
Credit for increasing research activities.
41.1
Employee stock ownership credit.

        

42.
Low-income housing credit.
43.
Enhanced oil recovery credit.
44.
Expenditures to provide access to disabled individuals.
[44A–H.
Renumbered, Repealed.]
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.
45K.2
Credit for producing fuel from a nonconventional source.

        

45J.
Credit for production from advanced nuclear power facilities.
45L.
New energy efficient home credit.
45M.
Energy efficient appliance credit.
45N.
Mine rescue team training credit.

        

Amendments

2006- Pub. L. 109–432, div. A, title IV, §405(d), Dec. 20, 2006, 120 Stat. 2958 , added item 45N.

2005- Pub. L. 109–58, title XIII, §§1306(c), 1322(a)(3)(L), 1332(e), 1334(c), 1346(b)(2), Aug. 8, 2005, 119 Stat. 999 , 1012, 1026, 1033, 1055, inserted "and renewable diesel" after "Biodiesel" in item 40A and added items 45J to 45M.

2004- Pub. L. 108–357, title II, §245(d), title III, §§302(c)(3), 339(e), 341(d), title VII, §710(b)(3)(B), Oct. 22, 2004, 118 Stat. 1448 , 1466, 1484, 1487, 1556, added items 40A and 45G to 45I and inserted ", etc" after "resources" in item 45.

Pub. L. 108–311, title IV, §408(b)(7), Oct. 4, 2004, 118 Stat. 1193 , amended directory language of Pub. L. 107–16, §619(c)(3). See 2001 Amendment note below.

2001- Pub. L. 107–16, title VI, §619(c)(3), June 7, 2001, 115 Stat. 110 , as amended by Pub. L. 108–311, title IV, §408(b)(7), Oct. 4, 2004, 118 Stat. 1193 , added item 45E.

Pub. L. 107–16, title II, §205(b)(2), June 7, 2001, 115 Stat. 53 , added item 45F.

2000- Pub. L. 106–554, §1(a)(7) [title I, §121(d)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-610, added item 45D.

1996- Pub. L. 104–188, title I, §1205(a)(3)(B), Aug. 20, 1996, 110 Stat. 1775 , added item 45C.

1993- Pub. L. 103–66, title XIII, §§13322(e), 13443(c), Aug. 10, 1993, 107 Stat. 563 , 569, added items 45A and 45B.

1992- Pub. L. 102–486, title XIX, §1914(d), Oct. 24, 1992, 106 Stat. 3023 , added item 45.

1990- Pub. L. 101–508, title XI, §§11511(c)(1), 11611(d), Nov. 5, 1990, 104 Stat. 1388–485 , 1388-503, added items 43 and 44.

1986- Pub. L. 99–514, title II, §§231(d)(3)(K), 252(d), Oct. 22, 1986, 100 Stat. 2180 , 2205, added item 41 relating to credit for increasing research activities and item 42.

1984- Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826 , added subpart D heading and analysis of sections for subpart D, consisting of items 38 (new), 39 (new), 40 (formerly 44E), and 41 (formerly 44G). Former subpart D was redesignated F.

1 Section 41 repealed by Pub. L. 99–514 without corresponding amendment of subpart analysis.

2 So in original. Probably should follow item 45J.