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