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Treasury Regulations · 26 CFR Part 1

Credits allowable under sections 30 through 45D (§§ 1.30-1 to 1.37-3)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
  2. § 1.30C-1 - 1.30C-2 [Reserved]
  3. § 1.30C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  4. § 1.30D-0 Table of contents.
  5. § 1.30D-1 Credit for new clean vehicles.
  6. § 1.30D-2 Definitions for purposes of section 30D.
  7. § 1.30D-3 Critical minerals and battery components requirements.
  8. § 1.30D-4 Special rules.
  9. § 1.30D-5 Transfer of credit.
  10. § 1.30D-6 Foreign entity of concern restriction.
  11. § 1.31-1 Credit for tax withheld on wages.
  12. § 1.31-2 Credit for “special refunds” of employee social security tax.
  13. § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
  14. § 1.32-3 Eligibility requirements after denial of the earned income credit.
  15. § 1.34-1 Special rule for owners of certain business entities.
  16. § 1.35-1 Partially tax-exempt interest received by individuals.
  17. § 1.35-2 Taxpayers not entitled to credit.
  18. § 1.36B-0 Table of contents.
  19. § 1.36B-1 Premium tax credit definitions.
  20. § 1.36B-2 Eligibility for premium tax credit.
  21. § 1.36B-3 Computing the premium assistance credit amount.
  22. § 1.36B-4 Reconciling the premium tax credit with advance credit payments.
  23. § 1.36B-5 Information reporting by Exchanges.
  24. § 1.36B-6 Minimum value.
  25. § 1.37-1 General rules for the credit for the elderly.
  26. § 1.37-2 Credit for individuals age 65 or over.
  27. § 1.37-3 Credit for individuals under age 65 who have public retirement system income.