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 Repealed.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 Repealed.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

2022—Pub. L. 117–328, div. T, title I, § 112(d), Dec. 29, 2022, 136 Stat. 5295, added item 45AA.

Pub. L. 117–169, title I, §§ 13105(b)(2), 13204(a)(4)(B), 13403(b)(3), 13502(b)(2), 13701(b)(2), 13704(b)(4), Aug. 16, 2022, 136 Stat. 1931, 1939, 1966, 1981, 1990, 2002, added items 45U to 45Z.

Pub. L. 117–169, title I, § 13203(d)(2)(D), Aug. 16, 2022, 136 Stat. 1935, which directed amendment of the analysis for “subpart D of subchapter A of chapter 1” by adding item 40B, was executed to this analysis, which is for subpart D of part IV of subchapter A of chapter 1, to reflect the probable intent of Congress.

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.