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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter A Determination of Tax Liability
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Part IV CREDITS AGAINST TAX
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Subpart C Refundable Credits
/ Section 36C
Public Law 119-73 (01/23/2026)
26 U.S.C. § 36C
Renumbered § 23]
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26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
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26 U.S.C. § 37 — Overpayments of tax