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.
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–H.
Renumbered, Repealed.]
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.
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 dioxide 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.