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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart A
§ 21. Expenses for household and dependent care services necessary for gainful employment
§ 22. Credit for the elderly and the permanently and totally disabled
§ 23. Adoption expenses
§ 24. Child tax credit
§ 25. Interest on certain home mortgages
§ 25A. American Opportunity and Lifetime Learning credits
§ 25B. Elective deferrals and IRA contributions by certain individuals
§ 25C. Energy efficient home improvement credit
§ 25D. Residential clean energy credit
§ 25E. Previously-owned clean vehicles
§ 26. Limitation based on tax liability; definition of tax liability
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