Subpart A—Nonrefundable Personal Credits (§§ 21—26)
- § 21. Expenses for household and dependent care services necessary for gainful employment
- § 22. Credit for the elderly and the permanently and totally disabled
- [§ 23. Renumbered § 36C]
- § 24. Child tax credit
- § 25. Interest on certain home mortgages
- § 25A. Hope and Lifetime Learning credits
- § 25B. Elective deferrals and IRA contributions by certain individuals
- § 25C. Nonbusiness energy property
- § 25D. Residential energy efficient property
- § 26. Limitation based on tax liability; definition of tax liability