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.02 Unearned Income of Minor Children Subject to the "Kiddie Tax" ..................... 1(g) .03 Maximum Capital Gains Rate .......................................................................... 1(h) .04 Adoption Credit ................................................................................................. 23 .05 Child Tax Credit ................................................................................................. 24 .06 Earned Income Credit ....................................................................................... 32 .07 Rehabilitation Expenditures Treated as Separate New Building ................... 42(e) .08 Low-Income Housing Credit .......................................................................... 42(h) .09 Employee Health Insurance Expense of Small Employers ............................. 45R .10 Exemption Amounts for Alternative Minimum Tax ............................................. 55 .11 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax" .................................................................................................... 59(j) .12 Certain Expenses of Elementary and Secondary School Teachers ..... 62(a)(2)(D) .13 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees Under Accountable Plans .............................................................................. 62(c) .14 Standard Deduction .......................................................................................... 63 .15 Cafeteria Plans ............................................................................................... 125 .16 Qualified Transportation Fringe Benefit ........................................................ 132(f) .17 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses ............................................................. 135 .18 Adoption Assistance Programs ....................................................................... 137 .19 Private Activity Bonds Volume Cap ............................................................. 146(d) .20 Loan Limits on Agricultural Bonds ........................................................... 147(c)(2) .21 General Arbitrage Rebate Rules .................................................................. 148(f) .22 Safe Harbor Rules for Broker Commissions on Guaranteed Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow ........................................................... 148 .23 Gross Income Limitation for a Qualifying Relative .............................. 152(d)(1)(B) .24 Election to Expense Certain Depreciable Assets ............................................ 179 .25 Energy Efficient Commercial Buildings Deduction ........................................ 179D .26 Qualified Business Income ............................................................................ 199A .27 Eligible Long-Term Care Premiums ....................................................... 213(d)(10) .28 Medical Savings Accounts............................................................................... 220 .29 Interest on Education Loans ............................................................................ 221