Internal Revenue Code · 26 U.S.C.
§ 44H. Renumbered § 45C
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. § 44H
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Renumbered
Renumbered § 45C
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 D Business Related Credits
Nearby sections
- § 44D Renumbered
- § 44E Renumbered
- § 44F Renumbered
- § 44G Renumbered
- § 44H Renumbered
- § 45 Electricity produced from certain renewable resources, etc.
- § 45A Indian employment credit
- § 45B Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 45C Clinical testing expenses for certain drugs for rare diseases or conditions