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Tax credit

A direct reduction in the amount of tax a person or company owes, dollar for dollar, rather than a deduction from taxable income.

Aviation gasoline

A specific type of fuel used by piston-engine aircraft, distinct from jet fuel or gasoline used in cars.

Tetra-ethyl-lead

A chemical compound that has historically been added to gasoline to improve engine performance but is also a source of lead pollution.

Internal Revenue Code of 1986

The comprehensive collection of tax laws for the United States, as amended over time.

Comptroller General of the United States

The head of the Government Accountability Office (GAO), an independent agency that provides auditing, evaluation, and investigative services for Congress.

Unrelated person

In business or tax terms, an individual or entity that does not have a close personal, familial, or financial connection to another individual or entity, ensuring transactions are at arm's length.

General Business Credit

A collection of various tax credits available to businesses, which are aggregated and subject to certain limitations.