Internal Revenue Code · 26 U.S.C.
§ 36C. Renumbered § 23
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 36C
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Renumbered
Renumbered § 23
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart C Refundable Credits