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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 D Business Related Credits
/ Section 44D
Public Law 119-88 (05/04/2026)
26 U.S.C. § 44D
Renumbered § 29]
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26 U.S.C. § 44C — Renumbered § 23]
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26 U.S.C. § 44E — Renumbered § 40]