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General Business Credit and Electric Vehicle Credit

   Your general business credit consists of your carryover of business credits from
   prior years plus the total of your current year business credits. (The electric vehicle
   credit, which is not part of the general business credit, is explained at the end of this
   chapter.) You subtract these credits directly from your tax. 

   All of the following credits are part of the general business credit. The form you use
   to figure each credit is shown in parentheses. Be sure you also read Claiming the
   General Business Credit later because you may also have to fill out Form 3800 in
   certain situations.