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2 .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 “Kiddie Tax” ......................................................................................................... 59(j) .13 Certain Expenses of Elementary and Secondary School Teachers .......... 62(a)(2)(D) .14 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees Under Accountable Plans ................................................................................... 62(c) .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 Pay Qualified Higher Education Expenses ............................................................ 135 .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 Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow ................................................................. 148 .24 Gross Income Limitation for a Qualifying Relative ................................... 152(d)(1)(B) .25 Election to Expense Certain Depreciable Assets .................................................. 179 .26 Energy Efficient Commercial Buildings Deduction ............................................. 179D .27 Qualified Business Income ................................................................................. 199A .28 Eligible Long-Term Care Premiums ............................................................ 213(d)(10) .29 Medical Savings Accounts..................................................................................... 220 .30 Interest on Education Loans .................................................................................. 221 .31 Limitation on Use of Cash Method of Accounting .................................................. 448 .32 Threshold for Excess Business Loss ........................................................... 461(l) .33 Treatment of Dues Paid to Agricultural or Horticultural Organizations .............. 512(d) .34 Insubstantial Benefit Limitations for Contributions Associated With Charitable Fund-Raising Campaigns ............................................................... 513(h) .35 Special Rules for Credits and Deductions ............................................................. 642