Subpart A. Nonrefundable Personal Credits
- § 21 - Expenses for household and dependent care services necessary for gainful employment
- § 22 - Credit for the elderly and the permanently and totally disabled
- § 23 - Adoption expenses
- § 24 - Child tax credit
- § 25 - Interest on certain home mortgages
- § 25A - American Opportunity and Lifetime Learning credits
- § 25B - Elective deferrals and IRA contributions by certain individuals
- § 25C - Energy efficient home improvement credit
- § 25D - Residential clean energy credit
- § 25E - Previously-owned clean vehicles
- § 26 - Limitation based on tax liability; definition of tax liability