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- 26 U.S.C. § 30A · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
- 26 U.S.C. § 30B · Alternative motor vehicle credit
- 26 U.S.C. § 30C · Alternative fuel vehicle refueling property credit
- 26 U.S.C. § 30D · Clean vehicle credit
- 26 U.S.C. § 31 · Tax withheld on wages
- 26 U.S.C. § 32 · Earned income
- 26 U.S.C. § 33 · Tax withheld at source on nonresident aliens and foreign corporations
- 26 U.S.C. § 34 · Certain uses of gasoline and special fuels
- 26 U.S.C. § 35 · Health insurance costs of eligible individuals
- 26 U.S.C. § 36 · First-time homebuyer credit
- 26 U.S.C. § 36A · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
- 26 U.S.C. § 36B · Refundable credit for coverage under a qualified health plan
- 26 U.S.C. § 36C · [Renumbered § 23]
- 26 U.S.C. § 37 · Overpayments of tax
- 26 U.S.C. § 38 · General business credit
- 26 U.S.C. § 39 · Carryback and carryforward of unused credits
- 26 U.S.C. § 40 · Alcohol, etc., used as fuel
- 26 U.S.C. § 40A · Biodiesel and renewable diesel used as fuel
- 26 U.S.C. § 40B · Sustainable aviation fuel credit
- 26 U.S.C. § 41 · Credit for increasing research activities
- 26 U.S.C. § 42 · Low-income housing credit
- 26 U.S.C. § 43 · Enhanced oil recovery credit
- 26 U.S.C. § 44 · Expenditures to provide access to disabled individuals
- 26 U.S.C. § 44A · [Renumbered § 21]
- 26 U.S.C. § 44B · [Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
- 26 U.S.C. § 44C · [Renumbered § 23]
- 26 U.S.C. § 44D · [Renumbered § 29]
- 26 U.S.C. § 44E · [Renumbered § 40]
- 26 U.S.C. § 44F · [Renumbered § 30]
- 26 U.S.C. § 44G · [Renumbered § 41]
- 26 U.S.C. § 44H · [Renumbered § 45C]
- 26 U.S.C. § 45 · Electricity produced from certain renewable resources, etc.
- 26 U.S.C. § 45A · Indian employment credit
- 26 U.S.C. § 45B · Credit for portion of employer social security taxes paid with respect to employee cash tips
- 26 U.S.C. § 45C · Clinical testing expenses for certain drugs for rare diseases or conditions
- 26 U.S.C. § 45D · New markets tax credit
- 26 U.S.C. § 45E · Small employer pension plan startup costs
- 26 U.S.C. § 45F · Employer-provided child care credit
- 26 U.S.C. § 45G · Railroad track maintenance credit
- 26 U.S.C. § 45H · Credit for production of low sulfur diesel fuel
- 26 U.S.C. § 45I · Credit for producing oil and gas from marginal wells
- 26 U.S.C. § 45J · Credit for production from advanced nuclear power facilities
- 26 U.S.C. § 45K · Credit for producing fuel from a nonconventional source
- 26 U.S.C. § 45L · New energy efficient home credit
- 26 U.S.C. § 45M · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
- 26 U.S.C. § 45N · Mine rescue team training credit
- 26 U.S.C. § 45O · Agricultural chemicals security credit
- 26 U.S.C. § 45P · Employer wage credit for employees who are active duty members of the uniformed services
- 26 U.S.C. § 45Q · Credit for carbon oxide sequestration
- 26 U.S.C. § 45R · Employee health insurance expenses of small employers
- 26 U.S.C. § 45S · Employer credit for paid family and medical leave
- 26 U.S.C. § 45T · Auto-enrollment option for retirement savings options provided by small employers
- 26 U.S.C. § 45U · Zero-emission nuclear power production credit
- 26 U.S.C. § 45V · Credit for production of clean hydrogen
- 26 U.S.C. § 45W · Credit for qualified commercial clean vehicles
- 26 U.S.C. § 45X · Advanced manufacturing production credit
- 26 U.S.C. § 45Y · Clean electricity production credit
- 26 U.S.C. § 45Z · Clean fuel production credit
- 26 U.S.C. § 45AA · Military spouse retirement plan eligibility credit for small employers
- 26 U.S.C. § 46 · Amount of credit
- 26 U.S.C. § 47 · Rehabilitation credit
- 26 U.S.C. § 48 · Energy credit
- 26 U.S.C. § 48A · Qualifying advanced coal project credit
- 26 U.S.C. § 48B · Qualifying gasification project credit
- 26 U.S.C. § 48C · Qualifying advanced energy project credit
- 26 U.S.C. § 48D · Advanced manufacturing investment credit
- 26 U.S.C. § 48E · Clean electricity investment credit
- 26 U.S.C. § 49 · At-risk rules
- 26 U.S.C. § 50 · Other special rules
- 26 U.S.C. § 50A, 50B · [Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]
- 26 U.S.C. § 51 · Amount of credit
- 26 U.S.C. § 51A · [Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
- 26 U.S.C. § 52 · Special rules
- 26 U.S.C. § 53 · Credit for prior year minimum tax liability
- 26 U.S.C. § 54 · [Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
- 26 U.S.C. § 54A to 54F · [Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
- 26 U.S.C. § 54AA · [Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
- 26 U.S.C. § 55 · Alternative minimum tax imposed
- 26 U.S.C. § 56 · Adjustments in computing alternative minimum taxable income
- 26 U.S.C. § 56A · Adjusted financial statement income
- 26 U.S.C. § 57 · Items of tax preference
- 26 U.S.C. § 58 · Denial of certain losses
- 26 U.S.C. § 59 · Other definitions and special rules
- 26 U.S.C. § 59A · Tax on base erosion payments of taxpayers with substantial gross receipts
- 26 U.S.C. § 59B · [Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]
- 26 U.S.C. § 61 · Gross income defined
- 26 U.S.C. § 62 · Adjusted gross income defined
- 26 U.S.C. § 63 · Taxable income defined
- 26 U.S.C. § 64 · Ordinary income defined
- 26 U.S.C. § 65 · Ordinary loss defined
- 26 U.S.C. § 66 · Treatment of community income
- 26 U.S.C. § 67 · 2-percent floor on miscellaneous itemized deductions
- 26 U.S.C. § 68 · Overall limitation on itemized deductions
- 26 U.S.C. § 71 · [Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
- 26 U.S.C. § 72 · Annuities; certain proceeds of endowment and life insurance contracts
- 26 U.S.C. § 73 · Services of child
- 26 U.S.C. § 74 · Prizes and awards
- 26 U.S.C. § 75 · Dealers in tax-exempt securities
- 26 U.S.C. § 76 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
- 26 U.S.C. § 77 · Commodity credit loans