Subpart C – Refundable Credits

Refundable Credits

Pathway

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

Details

• Reference: Subpart C
• Legend: Refundable Credits
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–148, title X, §10909(b)(2)(Q), (c), Mar. 23, 2010, 124 Stat. 1023, as amended by Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298, temporarily added item 36C Adoption expenses. See Effective and Termination Dates of 2010 Amendment note set out under section 1 of this title.

Pub. L. 111–148, title I, §1401(d)(2), Mar. 23, 2010, 124 Stat. 220, added item 36B.

2009—Pub. L. 111–5, div. B, title I, §1001(e)(3), Feb. 17, 2009, 123 Stat. 312, added item 36A.

2008—Pub. L. 110–289, div. C, title I, §3011(b)(4), July 30, 2008, 122 Stat. 2891, added item 36 and redesignated former item 36 as 37.

2002—Pub. L. 107–210, div. A, title II, §201(c)(2), Aug. 6, 2002, 116 Stat. 960, which directed amendment of the table of sections for subpart C of part IV of this chapter by adding items 35 and 36 and striking out the last item, was executed to the table of sections for this subpart which is in part IV of subchapter A of this chapter by adding those items and striking out former item 35 Overpayments of tax to reflect the probable intent of Congress.

1984—Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826, added subpart C heading and analysis of sections for subpart C consisting of items 31, 32 (formerly 43), 33 (formerly 32), 34 (formerly 39), and 35 (formerly 45). Former subpart C, setting out the rules for computing credit for expenses of work incentive programs, was repealed.

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.

26-U.S.C.-27 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-27, 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 C/Section 31 – Tax Withheld On Wages
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 32 – Earned Income
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 33 – Tax Withheld At Source On Nonresident Aliens and Foreign Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 34 – Certain Uses of Gasoline and Special Fuels
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 35 – Health Insurance Costs of Eligible Individuals
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 36 – First-Time Homebuyer Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 36A – Making Work Pay Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 36B – Refundable Credit For Coverage Under A Qualified Health Plan
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 36C – [Renumbered §23]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart C/Section 37 – Overpayments of Tax