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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 44D

Public Law 119-120 (10/07/2026)

26 U.S.C. § 44D

Renumbered § 29]

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Previous ← 26 U.S.C. § 44C — Renumbered § 23] Next → 26 U.S.C. § 44E — Renumbered § 40]

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Legal citation 26 U.S.C. § 44D

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US Code, 26 U.S.C. § 44D, https://uscode.ecfr.io/title/26/section/44d. Public Law 119-120 (10/07/2026). Retrieved 2026-10-15 from https://uscode.ecfr.io/title/26/section/44d