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. 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 Energy Efficient Appliance Credit [Repealed]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
