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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 D Business Related Credits / Section 44A

Public Law 119-73 (01/23/2026)

26 U.S.C. § 44A

Renumbered § 21]

Previous section 26 U.S.C. § 44 — Expenditures to provide access to disabled individuals Next section 26 U.S.C. § 44B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]

Legal citation 26 U.S.C. § 44A

Web citation

US Code, 26 U.S.C. § 44A, https://uscode.ecfr.io/title/26/section/44a. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/section/44a