credits allowable under sections 30 through 45D

Sections

• 1.30-1
  § 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
• 1.30C-1 - 1.30C-2
  §§ 1.30C-1-1.30C-2 [Reserved]
• 1.30C-3
  § 1.30C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.30D-0
  § 1.30D-0 Table of contents.
• 1.30D-1
  § 1.30D-1 Credit for new clean vehicles.
• 1.30D-2
  § 1.30D-2 Definitions for purposes of section 30D.
• 1.30D-3
  § 1.30D-3 Critical minerals and battery components requirements.
• 1.30D-4
  § 1.30D-4 Special rules.
• 1.30D-5
  § 1.30D-5 Transfer of credit.
• 1.30D-6
  § 1.30D-6 Foreign entity of concern restriction.
• 1.31-1
  § 1.31-1 Credit for tax withheld on wages.
• 1.31-2
  § 1.31-2 Credit for “special refunds” of employee social security tax.
• 1.32-2
  § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
• 1.32-3
  § 1.32-3 Eligibility requirements after denial of the earned income credit.
• 1.34-1
  § 1.34-1 Special rule for owners of certain business entities.
• 1.35-1
  § 1.35-1 Partially tax-exempt interest received by individuals.
• 1.35-2
  § 1.35-2 Taxpayers not entitled to credit.
• 1.36B-0
  § 1.36B-0 Table of contents.
• 1.36B-1
  § 1.36B-1 Premium tax credit definitions.
• 1.36B-2
  § 1.36B-2 Eligibility for premium tax credit.
• 1.36B-3
  § 1.36B-3 Computing the premium assistance credit amount.
• 1.36B-4
  § 1.36B-4 Reconciling the premium tax credit with advance credit payments.
• 1.36B-5
  § 1.36B-5 Information reporting by Exchanges.
• 1.36B-6
  § 1.36B-6 Minimum value.
• 1.37-1
  § 1.37-1 General rules for the credit for the elderly.
• 1.37-2
  § 1.37-2 Credit for individuals age 65 or over.
• 1.37-3
  § 1.37-3 Credit for individuals under age 65 who have public retirement system income.