Business Related Credits | Midpage

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United States Code

Subpart D

Business Related Credits

38General business credit 39Carryback and carryforward of unused credits 40Alcohol, etc., used as fuel 40ABiodiesel and renewable diesel used as fuel 40BSustainable aviation fuel credit 41Credit for increasing research activities 42Low-income housing credit 43Enhanced oil recovery credit 44Expenditures to provide access to disabled individuals 45Electricity produced from certain renewable resources, etc.45AIndian employment credit 45BCredit for portion of employer social security taxes paid with respect to employee cash tips 45CClinical testing expenses for certain drugs for rare diseases or conditions 45DNew markets tax credit 45ESmall employer pension plan startup costs 45FEmployer-provided child care credit 45GRailroad track maintenance credit 45HCredit for production of low sulfur diesel fuel 45ICredit for producing oil and gas from marginal wells 45JCredit for production from advanced nuclear power facilities 45KCredit for producing fuel from a nonconventional source 45LNew energy efficient home credit 45NMine rescue team training credit 45OAgricultural chemicals security credit 45PEmployer wage credit for employees who are active duty members of the uniformed services 45QCredit for carbon oxide sequestration 45REmployee health insurance expenses of small employers 45SEmployer credit for paid family and medical leave 45TAuto-enrollment option for retirement savings options provided by small employers 45UZero-emission nuclear power production credit 45VCredit for production of clean hydrogen 45WCredit for qualified commercial clean vehicles 45XAdvanced manufacturing production credit 45YClean electricity production credit 45ZClean fuel production credit 45AAMilitary spouse retirement plan eligibility credit for small employers