Subpart B – Other Credits

Other Credits

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart B

Details

• Reference: Subpart B
• Legend: Other Credits
• USCode Year: 2013

Provision Content

Amendments

2009—Pub. L. 111–5, div. B, title I, §1142(b)(8), Feb. 17, 2009, 123 Stat. 331, substituted Certain plug-in electric vehicles for Credit for qualified electric vehicles in item 30.

2008—Pub. L. 110–343, div. B, title II, §205(d)(4), Oct. 3, 2008, 122 Stat. 3839, added item 30D.

2005—Pub. L. 109–135, title IV, §412(e), Dec. 21, 2005, 119 Stat. 2637, substituted Alternative fuel vehicle refueling property credit for Clean-fuel vehicle refueling property credit in item 30C.

Pub. L. 109–58, title XIII, §§1322(a)(3)(K), 1341(b)(5), 1342(b)(5), Aug. 8, 2005, 119 Stat. 1012, 1049, 1051, struck out item 29 Credit for producing fuel from a nonconventional source and added items 30B and 30C.

1997—Pub. L. 105–34, title XVI, §1601(f)(1)(B), Aug. 5, 1997, 111 Stat. 1090, substituted Puerto Rico for Puerto Rican in item 30A.

1996—Pub. L. 104–188, title I, §§1205(a)(3)(A), 1601(b)(2)(E), (F)(i), Aug. 20, 1996, 110 Stat. 1775, 1833, substituted Other Credits for Foreign Tax Credits, Etc. in subpart heading, struck out item 28 Clinical testing expenses for certain drugs for rare diseases or conditions, and added item 30A.

1992—Pub. L. 102–486, title XIX, §1913(b)(2)(A), Oct. 24, 1992, 106 Stat. 3020, added item 30.

1986—Pub. L. 99–514, title II, §231(d)(3)(J), Oct. 22, 1986, 100 Stat. 2180, struck out item 30 Credit for increasing research activities.

1984—Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826, added subpart B heading and analysis of sections for subpart B consisting of items 27 (formerly 33), 28 (formerly 44H), 29 (formerly 44D), and 30 (formerly 44F). Former subpart B was redesignated E.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-25C in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-25C, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Subpart B – Other Credits in the Legal Encyclopedia: Tax Liability

In this entry about Subpart B – Other Credits, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-24 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-24, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Subchapter A – in the Legal Encyclopedia: Liability

In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 27 – Taxes of Foreign Countries and Possessions of The United States; Possession Tax Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 28 – [Renumbered §45C]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 29 – [Renumbered §45K]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 30 – Certain Plug-In Electric Vehicles
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 30A – Puerto Rico Economic Activity Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 30B – Alternative Motor Vehicle Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 30C – Alternative Fuel Vehicle Refueling Property Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart B/Section 30D – New Qualified Plug-In Electric Drive Motor Vehicles