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Treasury Regulations · 26 CFR Part 1

Rules for computing credit for expenses of work incentive programs (§§ 1.50A-1 to 1.51-1)

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. § 1.50A-1 Determination of amount.
  2. § 1.50A-2 Carryback and carryover of unused credit.
  3. § 1.50A-3 Recomputation of credit allowed by section 40.
  4. § 1.50A-4 Exceptions to the application of § 1.50A-3.
  5. § 1.50A-5 Electing small business corporations.
  6. § 1.50A-6 Estates and trusts.
  7. § 1.50A-7 Partnerships.
  8. § 1.50B-1 Definitions of WIN expenses and WIN employees.
  9. § 1.50B-2 Electing small business corporations.
  10. § 1.50B-3 Estates and trusts.
  11. § 1.50B-4 Partnerships.
  12. § 1.50B-5 Limitations with respect to certain persons.
  13. § 1.51-1 Amount of credit.