Sec. 21. Expenses For Household And Dependent Care Services Necessary For Gainful Employment
Sec. 22. Credit For The Elderly And The Permanently And Totally Disabled
Sec. 25. Interest On Certain Home Mortgages
Sec. 25A. American Opportunity And Lifetime Learning Credits
Sec. 25B. Elective Deferrals And IRA Contributions By Certain Individuals
Sec. 25C. Energy Efficient Home Improvement Credit
Sec. 25D. Residential Clean Energy Credit
Sec. 25E. Previously-Owned Clean Vehicles
Sec. 26. Limitation Based On Tax Liability; Definition Of Tax Liability
