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Nonrefundable Personal Credits | Midpage
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United States Code
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Chapter 1
Subchapter A
Part IV
Subpart A
Nonrefundable Personal Credits
21
Expenses for household and dependent care services necessary for gainful employment
22
Credit for the elderly and the permanently and totally disabled
23
Adoption expenses
24
Child tax credit
25
Interest on certain home mortgages
25A
American Opportunity and Lifetime Learning credits
25B
Elective deferrals and IRA contributions by certain individuals
25C
Energy efficient home improvement credit
25D
Residential clean energy credit
25E
Previously-owned clean vehicles
25F
Qualified elementary and secondary education scholarships
26
Limitation based on tax liability; definition of tax liability