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U.S Code last checked for updates: May 22, 2025
All TitlesTitle 26Subtitle AChapter 1Subchapter APart IVSubpart E
  • § 46. Amount of credit
  • § 47. Rehabilitation credit
  • § 48. Energy credit
  • § 48A. Qualifying advanced coal project credit
  • § 48B. Qualifying gasification project credit
  • § 48C. Qualifying advanced energy project credit
  • § 48D. Advanced manufacturing investment credit
  • § 48E. Clean electricity investment credit
  • § 49. At-risk rules
  • § 50. Other special rules
  • [§§ 50A, 50B. Repealed.
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