38General business credit39Carryback and carryforward of unused credits40Alcohol, etc., used as fuel40ABiodiesel and renewable diesel used as fuel40BSustainable aviation fuel credit41Credit for increasing research activities42Low-income housing credit43Enhanced oil recovery credit44Expenditures to provide access to disabled individuals44ARenumbered § 21]Repealed44BRepealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]Repealed44CRenumbered § 23]Repealed44DRenumbered § 29]Repealed44ERenumbered § 40]Repealed44FRenumbered § 30]Repealed44GRenumbered § 41]Repealed44HRenumbered § 45C]Repealed45Electricity produced from certain renewable resources, etc.45AIndian employment credit45BCredit for portion of employer social security taxes paid with respect to employee cash tips45CClinical testing expenses for certain drugs for rare diseases or conditions45DNew markets tax credit45ESmall employer pension plan startup costs45FEmployer-provided child care credit45GRailroad track maintenance credit45HCredit for production of low sulfur diesel fuel45ICredit for producing oil and gas from marginal wells45JCredit for production from advanced nuclear power facilities45KCredit for producing fuel from a nonconventional source45LNew energy efficient home credit45MRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]Repealed45NMine rescue team training credit45OAgricultural chemicals security credit45PEmployer wage credit for employees who are active duty members of the uniformed services45QCredit for carbon oxide sequestration45REmployee health insurance expenses of small employers45SEmployer credit for paid family and medical leave45TAuto-enrollment option for retirement savings options provided by small employers45UZero-emission nuclear power production credit45VCredit for production of clean hydrogen45WCredit for qualified commercial clean vehicles45XAdvanced manufacturing production credit45YClean electricity production credit45ZClean fuel production credit45AAMilitary spouse retirement plan eligibility credit for small employers