26 U.S.C. § 44H

Renumbered § 45C]

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Legal citation 26 U.S.C. § 44H

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US Code, 26 U.S.C. § 44H, https://uscode.ecfr.io/title/26/section/44h. Public Law 119-95 (05/29/2026). Retrieved 2026-06-14 from https://uscode.ecfr.io/title/26/section/44h