Glossary · IRC §25B · 26 U.S.C. §25B
Saver's Credit
Saver's Credit (Section 25B) — Nonrefundable credit of 10 to 50 percent of retirement contributions for lower-income taxpayers.
In the Guide
This section is treated in Chapter 4, Chapter 16. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §21 — Child and Dependent Care Credit
- IRC §24 — The Child Tax Credit
- IRC §25A — Education credits
- IRC §25C — Energy Efficient Home Improvement Credit
- IRC §25D — Residential Clean Energy Credit
- IRC §30D — Clean Vehicle Credits
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 4: Credits — Direct Offsets to Tax. IRC §25B (26 U.S.C. §25B). taxguide.tax/irc/25B
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