26 U.S.C. § 46
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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§ 46. Amount of credit
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
- (1) the rehabilitation credit,
- (2) the energy credit,
- (3) the qualifying advanced coal project credit,
- (4) the qualifying gasification project credit,
- (5) the qualifying advanced energy project credit, and
- (6) the qualifying therapeutic discovery project credit.
Change History
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