Subpart D – Business Related Credits

Business Related Credits

Pathway

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

Details

• Reference: Subpart D
• Legend: Business Related Credits
• USCode Year: 2013

Provision Content

Amendments

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 L. 110–234 were repealed by Pub.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.

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.

26-U.S.C.-36C in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-36C, 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.

22-U.S.C.-5828 in the Legal Encyclopedia: Business

In this entry about 22-U.S.C.-5828, find legal reference material, bibliographies and premiere content related to business in the American Encyclopedia of Law, presenting a comprehensive view of the United States business-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 38 – General Business Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 39 – Carryback and Carryforward of Unused Credits
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 40 – Alcohol, Etc., Used As Fuel
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 40A – Biodiesel and Renewable Diesel Used As Fuel
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 41 – Credit For Increasing Research Activities
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 42 – Low-Income Housing Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 43 – Enhanced Oil Recovery Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44 – Expenditures to Provide Access to Disabled Individuals
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44A – [Renumbered §21]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44B – [Repealed. Pub. L. 98-369, Div. A, Title IV, §474(M)(1), July 18, 1984, 98 Stat. 833]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44C – [Renumbered §23]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44D – [Renumbered §29]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44E – –
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44E – [Renumbered §40]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44F – [Renumbered §30]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44G – [Renumbered §41]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 44H – [Renumbered §45C]
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45 – Electricity Produced From Certain Renewable Resources, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45A – Indian Employment Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45B – Credit For Portion of Employer Social Security Taxes Paid With Respect to Employee Cash Tips
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45C – Clinical Testing Expenses For Certain Drugs For Rare Diseases Or Conditions
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45D – New Markets Tax Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45E – Small Employer Pension Plan Startup Costs
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45F – Employer-Provided Child Care Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45G – Railroad Track Maintenance Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45H – Credit For Production of Low Sulfur Diesel Fuel
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45I – Credit For Producing Oil and Gas From Marginal Wells
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45J – Credit For Production From Advanced Nuclear Power Facilities
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45K – Credit For Producing Fuel From A Nonconventional Source
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45L – New Energy Efficient Home Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45M – Energy Efficient Appliance Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45N – Mine Rescue Team Training Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45O – Agricultural Chemicals Security Credit
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45P – Employer Wage Credit For Employees Who Are Active Duty Members of The Uniformed Services
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45Q – Credit For Carbon Dioxide Sequestration
• Title 26/Subtitle A/Chapter 1/Subchapter A/Part IV/Subpart D/Section 45R – Employee Health Insurance Expenses of Small Employers