Current year business credit

the investment credit determined under section 46,

the work opportunity credit determined under section 51(a),

the alcohol fuels credit determined under section 40(a),

the research credit determined under section 41(a),

the low-income housing credit determined under section 42(a),

the enhanced oil recovery credit under section 43(a),

in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a),

the renewable electricity production credit under section 45(a),

the empowerment zone employment credit determined under section 1396(a),

the Indian employment credit as determined under section 45A(a),

the employer social security credit determined under section 45B(a),

the orphan drug credit determined under section 45C(a),

the new markets tax credit determined under section 45D(a),

in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a),

the employer-provided child care credit determined under section 45F(a),

the railroad track maintenance credit determined under section 45G(a),

the biodiesel fuels credit determined under section 40A(a),

the low sulfur diesel fuel production credit determined under section 45H(a),

the marginal oil and gas well production credit determined under section 45I(a),

the distilled spirits credit determined under section 5011(a),

the advanced nuclear power facility production credit determined under section 45J(a),

the nonconventional source production credit determined under section 45K(a),

the new energy efficient home credit determined under section 45L(a),

the portion of the alternative motor vehicle credit to which section 30B(g)(1) applies,

the portion of the alternative fuel vehicle refueling property credit to which section 30C(d)(1) applies,

the mine rescue team training credit determined under section 45N(a),

in the case of an eligible agricultural business (as defined in section 45O(e)), the agricultural chemicals security credit determined under section 45O(a),

the differential wage payment credit determined under section 45P(a),

the carbon dioxide sequestration credit determined under section 45Q(a),

the portion of the new clean vehicle credit to which section 30D(c)(1) applies,

the small employer health insurance credit determined under section 45R,

in the case of an eligible employer (as defined in section 45S(c)), the paid family and medical leave credit determined under section 45S(a),

in the case of an eligible employer (as defined in section 45T(c)), the retirement auto-enrollment credit determined under section 45T(a), plus

the zero-emission nuclear power production credit determined under section 45U(a).

the sustainable aviation fuel credit determined under section 40B,

the clean hydrogen production credit determined under section 45V(a),

the qualified commercial clean vehicle credit determined under section 45W,

the advanced manufacturing production credit determined under section 45X(a),

the clean electricity production credit determined under section 45Y(a),

the clean fuel production credit determined under section 45Z(a), plus

in the case of an eligible small employer (as defined in section 45AA(c)), the military spouse retirement plan eligibility credit determined under section 45AA(a).