Current year business credit
For purposes of this subpart, the amount of the current year business credit is the sum of the following credits determined for the taxable year:
(1)#
the investment credit determined under section 46,
(2)#
the work opportunity credit determined under section 51(a),
(3)#
the alcohol fuels credit determined under section 40(a),
(4)#
the research credit determined under section 41(a),
(5)#
the low-income housing credit determined under section 42(a),
(6)#
the enhanced oil recovery credit under section 43(a),
(7)#
in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a),
(8)#
the renewable electricity production credit under section 45(a),
(9)#
the empowerment zone employment credit determined under section 1396(a),
(10)#
the Indian employment credit as determined under section 45A(a),
(11)#
the employer social security credit determined under section 45B(a),
(12)#
the orphan drug credit determined under section 45C(a),
(13)#
the new markets tax credit determined under section 45D(a),
(14)#
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),
(15)#
the employer-provided child care credit determined under section 45F(a),
(16)#
the railroad track maintenance credit determined under section 45G(a),
(17)#
the biodiesel fuels credit determined under section 40A(a),
(18)#
the low sulfur diesel fuel production credit determined under section 45H(a),
(19)#
the marginal oil and gas well production credit determined under section 45I(a),
(20)#
the distilled spirits credit determined under section 5011(a),
(21)#
the advanced nuclear power facility production credit determined under section 45J(a),
(22)#
the nonconventional source production credit determined under section 45K(a),
(23)#
the new energy efficient home credit determined under section 45L(a),
(24)#
the portion of the alternative motor vehicle credit to which section 30B(g)(1) applies,
(25)#
the portion of the alternative fuel vehicle refueling property credit to which section 30C(d)(1) applies,
(26)#
the mine rescue team training credit determined under section 45N(a),
(27)#
in the case of an eligible agricultural business (as defined in section 45O(e)), the agricultural chemicals security credit determined under section 45O(a),
(28)#
the differential wage payment credit determined under section 45P(a),
(29)#
the carbon dioxide sequestration credit determined under section 45Q(a),
(30)#
the portion of the new clean vehicle credit to which section 30D(c)(1) applies,
(31)#
the small employer health insurance credit determined under section 45R,
(32)#
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),
(33)#
in the case of an eligible employer (as defined in section 45T(c)), the retirement auto-enrollment credit determined under section 45T(a), plus
(34)#
the zero-emission nuclear power production credit determined under section 45U(a).
(35)#
the sustainable aviation fuel credit determined under section 40B,
(36)#
the clean hydrogen production credit determined under section 45V(a),
(37)#
the qualified commercial clean vehicle credit determined under section 45W,
(38)#
the advanced manufacturing production credit determined under section 45X(a),
(39)#
the clean electricity production credit determined under section 45Y(a),
(40)#
the clean fuel production credit determined under section 45Z(a), plus
(41)#
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).