US Code
Home
Home
/
Title 26
/
Subtitle A Income Taxes
/
Chapter 1 NORMAL TAXES AND SURTAXES
/
Subchapter A Determination of Tax Liability
/
Part IV CREDITS AGAINST TAX
/
Subpart B Other Credits
/ Section 29
Public Law 119-73 (01/23/2026)
26 U.S.C. § 29
Renumbered § 45K]