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Title 26

Displaying title 26, up to date as of 9/03/2026. Title 26 was last amended 8/28/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. credits allowable under sections 30 through 45D   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
credits allowable under sections 30 through 45D1.30-1 – 1.37-3
§ 1.30-1Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
§§ 1.30C-1-1.30C-2 [Reserved]
§ 1.30C-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.30D-0Table of contents.
§ 1.30D-1Credit for new clean vehicles.
§ 1.30D-2Definitions for purposes of section 30D.
§ 1.30D-3Critical minerals and battery components requirements.
§ 1.30D-4Special rules.
§ 1.30D-5Transfer of credit.
§ 1.30D-6Foreign entity of concern restriction.
§ 1.31-1Credit for tax withheld on wages.
§ 1.31-2Credit for “special refunds” of employee social security tax.
§ 1.32-2Earned income credit for taxable years beginning after December 31, 1978.
§ 1.32-3Eligibility requirements after denial of the earned income credit.
§ 1.34-1Special rule for owners of certain business entities.
§ 1.35-1Partially tax-exempt interest received by individuals.
§ 1.35-2Taxpayers not entitled to credit.
§ 1.36B-0Table of contents.
§ 1.36B-1Premium tax credit definitions.
§ 1.36B-2Eligibility for premium tax credit.
§ 1.36B-3Computing the premium assistance credit amount.
§ 1.36B-4Reconciling the premium tax credit with advance credit payments.
§ 1.36B-5Information reporting by Exchanges.
§ 1.36B-6Minimum value.
§ 1.37-1General rules for the credit for the elderly.
§ 1.37-2Credit for individuals age 65 or over.
§ 1.37-3Credit for individuals under age 65 who have public retirement system income.
eCFR Content