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Comprehensive Tax Research. Practitioner to Practitioner. ®

Subpart D — Business Related Credits (Sections 38 to 45Z)

Sec. 38. General Business Credit

Sec. 39. Carryback And Carryforward Of Unused Credits

Sec. 40. Alcohol, Etc. Used As Fuel

Sec. 40A. Biodiesel And Renewable Diesel Used As Fuel

Sec. 40B. Sustainable Aviation Fuel Credit

Sec. 41. Credit For Increasing Research Activities

Sec. 42. Low-Income Housing Credit

Sec. 43. Enhanced Oil Recovery Credit

Sec. 44. Expenditures To Provide Access To Disabled Individuals

Sec. 45. Electricity Produced From Certain Renewable Resources, Etc.

Sec. 45A. Indian Employment Credit

Sec. 45B. Credit For Portion Of Employer Social Security Taxes Paid With Respect To Employee Cash Tips

Sec. 45AA. Military Spouse Retirement Plan Eligibility Credit for Small Employers.

Sec. 45C. Clinical Testing Expenses For Certain Drugs For Rare Diseases Or Conditions

Sec. 45D. New Markets Tax Credit

Sec. 45E. Small Employer Pension Plan Startup Costs

Sec. 45F. Employer-Provided Child Care Credit

Sec. 45G. Railroad Track Maintenance Credit

Sec. 45H. Credit For Production Of Low Sulfur Diesel Fuel.

Sec. 45I. Credit For Producing Oil And Gas From Marginal Wells

Sec. 45J. Credit For Production From Advanced Nuclear Power Facilities

Sec. 45K. Credit For Producing Fuel From A Nonconventional Source

Sec. 45L. New Energy Efficient Home Credit

Sec. 45M. Energy Efficient Appliance Credit [Repealed]

Sec. 45N. Mine Rescue Team Training Credit

Sec. 45O. Agricultural Chemicals Security Credit

Sec. 45P. Employer Wage Credit For Employees Who Are Active Duty Members Of The Uniformed Services

Sec. 45Q. Credit For Carbon Oxide Sequestration

Sec. 45R. Employee Health Insurance Expenses Of Small Employers

Sec. 45S. Employer Credit For Paid Family And Medical Leave

Sec. 45T. Auto-Enrollment Option For Retirement Savings Options Provided By Small Employers

Sec. 45U. Zero-Emission Nuclear Power Production Credit

Sec. 45V. Credit For Production Of Clean Hydrogen.

Sec. 45W. Credit For Qualified Commercial Clean Vehicles

Sec. 45X. Advanced Manufacturing Production Credit

Sec. 45Y. Clean Electricity Production Credit

Sec. 45Z. Clean Fuel Production Credit