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§ 21. Expenses for household and dependent care services necessary for gainful employment
§ 22. Credit for the elderly and the permanently and totally disabled
§ 23. Adoption expenses
§ 24. Child tax credit
§ 25. Interest on certain home mortgages
§ 25A. Hope and Lifetime Learning credits
§ 25B. Elective deferrals and IRA contributions by certain individuals
§ 25C. Nonbusiness energy property
§ 25D. Residential energy efficient property
§ 26. Limitation based on tax liability; definition of tax liability
Subpart A—Nonrefundable Personal Credits
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