Business Related Credits

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. CREDITS AGAINST TAX
  8. Business Related Credits

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Section
38

General business credit

Section
39

Carryback and carryforward of unused credits

Section
40

Alcohol, etc., used as fuel

Section
40A

Biodiesel and renewable diesel used as fuel

Section
41

Credit for increasing research activities

Section
42

Low-income housing credit

Section
43

Enhanced oil recovery credit

Section
44

Expenditures to provide access to disabled individuals

Section
45

Electricity produced from certain renewable resources, etc.

Section
45A

Indian employment credit

Section
45B

Credit for portion of employer social security taxes paid with respect to employee cash tips

Section
45C

Clinical testing expenses for certain drugs for rare diseases or conditions

Section
45D

New markets tax credit

Section
45E

Small employer pension plan startup costs

Section
45F

Employer-provided child care credit

Section
45G

Railroad track maintenance credit

Section
45H

Credit for production of low sulfur diesel fuel

Section
45I

Credit for producing oil and gas from marginal wells

Section
45J

Credit for production from advanced nuclear power facilities

Section
45K

Credit for producing fuel from a nonconventional source

Section
45L

New energy efficient home credit

Section
45N

Mine rescue team training credit

Section
45O

Agricultural chemicals security credit

Section
45P

Employer wage credit for employees who are active duty members of the uniformed services

Section
45Q

Credit for carbon oxide sequestration

Section
45R

Employee health insurance expenses of small employers

Section
45S

Employer credit for paid family and medical leave

Section
45T

Auto-enrollment option for retirement savings options provided by small employers