26 U.S. Code Part IV - CREDITS AGAINST TAX

Subpart A. Nonrefundable personal credits. B. Other credits. C. Refundable credits. D. Business-related credits. E. Rules for computing investment credit. F. Rules for computing work opportunity credit. G. Credit against regular tax for prior year minimum tax liability. [1]    Editorially supplied. Subpart G of part IV added by Pub. L. 99–514without corresponding amendment of part analysis. H. Nonrefundable credit to holders of clean renewable energy bonds. I. Qualified tax credit bonds. J. Build America bonds.
Amendments

2009—Pub. L. 111–5, div. B, title I, § 1531(c)(6),Feb. 17, 2009, 123 Stat. 360, added item for subpart J.
2008—Pub. L. 110–234, title XV, § 15316(c)(5),May 22, 2008, 122 Stat. 1511, and Pub. L. 110–246, title XV, § 15316(c)(5),June 18, 2008, 122 Stat. 2273, made identical amendments, adding items for subparts H and I and striking out item for former subpart H “Nonrefundable credit to holders of certain bonds”. The amendment by Pub. L. 110–234was repealed by Pub. L. 110–246, § 4(a),June 18, 2008, 122 Stat. 1664.
2005—Pub. L. 109–58, title XIII, § 1303(c)(1),Aug. 8, 2005, 119 Stat. 996, added item for subpart H.
1996—Pub. L. 104–188, title I, §§ 1201(e)(3), 1601(b)(2)(F)(ii),Aug. 20, 1996, 110 Stat. 1772, 1833, substituted “Other credits” for “Foreign tax credit, etc.” in item for subpart B and “work opportunity credit” for “targeted jobs credit” in item for subpart F.
1990—Pub. L. 101–508, title XI, § 11813(b)(26),Nov. 5, 1990, 104 Stat. 1388–555, substituted “Rules for computing investment credit” for “Rules for computing credit for investment in certain depreciable property” in item for subpart E.
1984—Pub. L. 98–369, div. A, title IV, §§ 471(a), 474 (n)(3),July 18, 1984, 98 Stat. 825, 834, substituted “Nonrefundable personal credits” for “Credits allowable” in item for subpart A, “Foreign tax credit, etc” for “Rules for computing credit for investment in certain depreciable property” in item for subpart B, “Refundable credits” for “Rules for computing credit for expense of work incentive programs” in item for subpart C, and “Business-related credits” for “Rules for computing credit for employment of certain new employees” in item for subpart D, and added items for subparts E and F.
1977—Pub. L. 95–30, title II, § 202(d)(1)(B),May 23, 1977, 91 Stat. 147, added subpart D.
1971—Pub. L. 92–178, title VI, § 601(c)(1),Dec. 10, 1971, 85 Stat. 557, added subpart C.


Footnotes
[1]  Editorially supplied. Subpart G of part IV added by Pub. L. 99–514without corresponding amendment of part analysis.

 

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