Option 1 - Write out each condition longhand (case sensitive)
If Range("J178") = "Credit" Or Range("J178") = "Debit" Or Range("J178") = "Both" Then
Rows("180").Hidden = False
Else
Rows("180").Hidden = True
End If
Option 2 - Check an array with the worksheet's Match (not case sensitive)
If IsNumeric(application.Match(Range("J178"), Array("Credit","Debit", "Both"), 0)) Then
Rows("180").Hidden = False
Else
Rows("180").Hidden = True
End If
Option 3 - Use a Select Case method (case sensitive)
Select Case Range("J178"),Value
Case "Credit", "Debit", "Both"
Rows("180").Hidden = False
Case Else
Rows("180").Hidden = True
End Select
Option 4 - Use a modified Select Case method (not case sensitive)
Select Case lcase(Range("J178"),Value)
Case "credit", "debit", "both"
Rows("180").Hidden = False
Case Else
Rows("180").Hidden = True
End Select