Subchapter A. Nonrefundable Credits
- § 30201. Taxes of the United States, possessions of the United States, and foreign countries
- § 30202. Credit for prior year minimum tax liability
- § 30203. Alternative minimum tax foreign tax credit
- § 30204. Credit for investment in securities of qualified businesses
- § 30205. Investment increase credit
- § 30206. Credit for donations to the Santa Catalina Palace Endowment (Patronato del Palacio de Santa Catalina)
- § 30207. Credit for increase in procurements of Puerto Rican agricultural products
- § 30208. Tax credit moratorium
- § 30209. Credit for purchasing products manufactured in Puerto Rico
- § 30210. Credit for donations to foundations of former governors
- § 30210a. Reissue of tax credit moratorium
- § 30210b. Reissue of moratorium to tax credits granted under certain special laws
- § 30210c. Rules for the use of tax credits subject to moratorium under §§ 30210a and 30210b of this title (§ 30210c)
- § 30210d. Credit for the purchase or broadcast of a television program made in Puerto Rico