26 U.S. Code Subpart D— Business Related Credits

  1. § 38. General business credit
  2. § 39. Carryback and carryforward of unused credits
  3. § 40. Alcohol, etc., used as fuel
  4. § 40A. Biodiesel and renewable diesel used as fuel
  5. § 41. Credit for increasing research activities
  6. § 42. Low-income housing credit
  7. § 43. Enhanced oil recovery credit
  8. § 44. Expenditures to provide access to disabled individuals
  9. [§ 44A. Renumbered § 21]
  10. [§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
  11. [§ 44C. Renumbered § 23]
  12. [§ 44D. Renumbered § 29]
  13. [§ 44E. Renumbered § 40]
  14. [§ 44F. Renumbered § 30]
  15. [§ 44G. Renumbered § 41]
  16. [§ 44H. Renumbered § 45C]
  17. § 45. Electricity produced from certain renewable resources, etc.
  18. § 45A. Indian employment credit
  19. § 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
  20. § 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
  21. § 45D. New markets tax credit
  22. § 45E. Small employer pension plan startup costs
  23. § 45F. Employer-provided child care credit
  24. § 45G. Railroad track maintenance credit
  25. § 45H. Credit for production of low sulfur diesel fuel
  26. § 45I. Credit for producing oil and gas from marginal wells
  27. § 45J. Credit for production from advanced nuclear power facilities
  28. § 45K. Credit for producing fuel from a nonconventional source
  29. § 45L. New energy efficient home credit
  30. [§ 45M. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
  31. § 45N. Mine rescue team training credit
  32. § 45O. Agricultural chemicals security credit
  33. § 45P. Employer wage credit for employees who are active duty members of the uniformed services
  34. § 45Q. Credit for carbon oxide sequestration
  35. § 45R. Employee health insurance expenses of small employers
  36. § 45S. Employer credit for paid family and medical leave
  37. § 45T. Auto-enrollment option for retirement savings options provided by small employers
Amendments

2019—Pub. L. 116–94, div. O, title I, § 105(c), Dec. 20, 2019, 133 Stat. 3148, added item 45T.

2018—Pub. L. 115–141, div. U, title IV, § 401(a)(7), (d)(2)(A), Mar. 23, 2018, 132 Stat. 1184, 1208, struck out item 41 “Employee stock ownership credit” and item 45M “Energy efficient appliance credit” and transferred item 45K to appear after item 45J.

2017—Pub. L. 115–97, title I, § 13403(d)(3), Dec. 22, 2017, 131 Stat. 2138, added item 45S.

2010—Pub. L. 111–148, title I, § 1421(e), Mar. 23, 2010, 124 Stat. 242, added item 45R.

2008—Pub. L. 110–343, div. B, title I, § 115(c), Oct. 3, 2008, 122 Stat. 3831, which directed amendment of table of sections for subpart B by adding item 45Q at end, was executed by adding item 45Q at end of table of sections for this subpart to reflect the probable intent of Congress.

Pub. L. 110–245, title I, § 111(d), June 17, 2008, 122 Stat. 1635, added item 45P.

Pub. L. 110–234, title XV, §§ 15321(b)(3)(B), 15343(d), May 22, 2008, 122 Stat. 1513, 1520, and Pub. L. 110–246, title XV, §§ 15321(b)(3)(B), 15343(d), June 18, 2008, 122 Stat. 2275, 2282, made identical amendments, inserting “, etc.,” after “Alcohol” in item 40 and adding item 45O. The amendments by Pub. L. 110–234 were repealed by Pub. L. 110–246, § 4(a), June 18, 2008, 122 Stat. 1664.

2006—Pub. L. 109–432, div. A, title IV, § 405(d), Dec. 20, 2006, 120 Stat. 2958, added item 45N.

2005—Pub. L. 109–58, title XIII, §§ 1306(c), 1322(a)(3)(L), 1332(e), 1334(c), 1346(b)(2), Aug. 8, 2005, 119 Stat. 999, 1012, 1026, 1033, 1055, inserted “and renewable diesel” after “Biodiesel” in item 40A and added items 45J to 45M.

2004—Pub. L. 108–357, title II, § 245(d), title III, §§ 302(c)(3), 339(e), 341(d), title VII, § 710(b)(3)(B), Oct. 22, 2004, 118 Stat. 1448, 1466, 1484, 1487, 1556, added items 40A and 45G to 45I and inserted “, etc” after “resources” in item 45.

Pub. L. 108–311, title IV, § 408(b)(7), Oct. 4, 2004, 118 Stat. 1193, amended directory language of Pub. L. 107–16, § 619(c)(3). See 2001 Amendment note below.

2001—Pub. L. 107–16, title VI, § 619(c)(3), June 7, 2001, 115 Stat. 110, as amended by Pub. L. 108–311, title IV, § 408(b)(7), Oct. 4, 2004, 118 Stat. 1193, added item 45E.

Pub. L. 107–16, title II, § 205(b)(2), June 7, 2001, 115 Stat. 53, added item 45F.

2000—Pub. L. 106–554, § 1(a)(7) [title I, § 121(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–610, added item 45D.

1996—Pub. L. 104–188, title I, § 1205(a)(3)(B), Aug. 20, 1996, 110 Stat. 1775, added item 45C.

1993—Pub. L. 103–66, title XIII, §§ 13322(e), 13443(c), Aug. 10, 1993, 107 Stat. 563, 569, added items 45A and 45B.

1992—Pub. L. 102–486, title XIX, § 1914(d), Oct. 24, 1992, 106 Stat. 3023, added item 45.

1990—Pub. L. 101–508, title XI, §§ 11511(c)(1), 11611(d), Nov. 5, 1990, 104 Stat. 1388–485, 1388–503, added items 43 and 44.

1986—Pub. L. 99–514, title II, §§ 231(d)(3)(K), 252(d), Oct. 22, 1986, 100 Stat. 2180, 2205, added item 41 relating to credit for increasing research activities and item 42.

1984—Pub. L. 98–369, div. A, title IV, § 471(b), July 18, 1984, 98 Stat. 826, added subpart D heading and analysis of sections for subpart D, consisting of items 38 (new), 39 (new), 40 (formerly 44E), and 41 (formerly 44G). Former subpart D was redesignated F.