• § 38. General business credit

• § 39. Carryback and carryforward of unused credits

• § 40. Alcohol, etc., used as fuel

• § 40A. Biodiesel and renewable diesel used as fuel

• § 40B. Sustainable aviation fuel credit

• § 41. Credit for increasing research activities

• § 42. Low-income housing credit

• § 43. Enhanced oil recovery credit

• § 44. Expenditures to provide access to disabled individuals

• [§ 44A. Renumbered § 21]

• [§ 44B. Repealed.

• [§ 44C. Renumbered § 23]

• [§ 44D. Renumbered § 29]

• [§ 44E. Renumbered § 40]

• [§ 44F. Renumbered § 30]

• [§ 44G. Renumbered § 41]

• [§ 44H. Renumbered § 45C]

• § 45. Electricity produced from certain renewable resources, etc.

• § 45A. Indian employment credit

• § 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips

• § 45C. Clinical testing expenses for certain drugs for rare diseases or conditions

• § 45D. New markets tax credit

• § 45E. Small employer pension plan startup costs

• § 45F. Employer-provided child care credit

• § 45G. Railroad track maintenance credit

• § 45H. Credit for production of low sulfur diesel fuel

• § 45I. Credit for producing oil and gas from marginal wells

• § 45J. Credit for production from advanced nuclear power facilities

• § 45K. Credit for producing fuel from a nonconventional source

• § 45L. New energy efficient home credit

• [§ 45M. Repealed.

• § 45N. Mine rescue team training credit

• § 45O. Agricultural chemicals security credit

• § 45P. Employer wage credit for employees who are active duty members of the uniformed services

• § 45Q. Credit for carbon oxide sequestration

• § 45R. Employee health insurance expenses of small employers

• § 45S. Employer credit for paid family and medical leave

• § 45T. Auto-enrollment option for retirement savings options provided by small employers

• § 45U. Zero-emission nuclear power production credit

• § 45V. Credit for production of clean hydrogen

• § 45W. Credit for qualified commercial clean vehicles

• § 45X. Advanced manufacturing production credit

• § 45Y. Clean electricity production credit

• § 45Z. Clean fuel production credit

• § 45AA. Military spouse retirement plan eligibility credit for small employers