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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 44H
Public Law 119-87 (04/30/2026)
26 U.S.C. § 44H
Renumbered § 45C]
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26 U.S.C. § 44G — Renumbered § 41]
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26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.