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.05 Child Tax Credit 24 .06 Earned Income Credit 32 .07 Refundable Credit for Coverage Under a Qualified Health Plan 36B(f)(2)(B) .08 Rehabilitation Expenditures Treated as Separate New Building 42(e) .09 Low-Income Housing Credit 42(h) .10 Employee Health Insurance Expense of Small Employers 45R .11 Exemption Amounts for Alternative Minimum Tax 55 .12 Alternative Minimum Tax Exemption for a Child Subject to the 59(j) “Kiddie Tax” .13 Certain Expenses of Elementary and Secondary 62(a)(2)(D) School Teachers .14 Transportation Mainline Pipeline Construction Industry Optional 62(c) Expense Substantiation Rules for Payments to Employees Under Accountable Plans .15 Standard Deduction 63 .16 Cafeteria Plans 125 .17 Qualified Transportation Fringe Benefit 132(f) .18 Income from United States Savings Bonds for Taxpayers Who 135 Pay Qualified Higher Education Expenses .19 Adoption Assistance Programs 137 .20 Private Activity Bonds Volume Cap 146(d) .21 Loan Limits on Agricultural Bonds 147(c)(2) .22 General Arbitrage Rebate Rules 148(f) .23 Safe Harbor Rules for Broker Commissions on Guaranteed 148 Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow .24 Gross Income Limitation for a Qualifying Relative 152(d)(1)(B) .25 Election to Expense Certain Depreciable Assets 179