< Back to H.R. 1169 (105th Congress, 1997–1998)

Text of To amend the Internal Revenue Code of 1986 to permanently extend the orphan drug credit.

This bill was introduced on March 20, 1997, in a previous session of Congress, but was not enacted. The text of the bill below is as of Mar 20, 1997 (Introduced).

Source: GPO

HR 1169 IH

105th CONGRESS

1st Session

H. R. 1169

To amend the Internal Revenue Code of 1986 to permanently extend the orphan drug credit.

IN THE HOUSE OF REPRESENTATIVES

March 20, 1997

Mrs. JOHNSON of Connecticut (for herself, Mr. MATSUI, Mr. HOUGHTON, Mr. CRANE, Mr. HERGER, Mr. MCCRERY, Mrs. KENNELLY of Connecticut, Mr. ENGLISH of Pennsylvania, Mr. NEAL of Massachusetts, Mr. ENSIGN, Mr. CHRISTENSEN, Mr. WATKINS, Mr. COYNE, Mr. HULSHOF, Mrs. THURMAN, Mr. MCDERMOTT, Mr. EHRLICH, Ms. ESHOO, Mr. WAXMAN, Mr. DINGELL, Mr. DELAHUNT, Mr. FRANK of Massachusetts, Ms. ROYBAL-ALLARD, Mr. CHABOT, and Mr. TOWNS) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to permanently extend the orphan drug credit.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. ORPHAN DRUG CREDIT MADE PERMANENT.

    (a) IN GENERAL- Section 45C of the Internal Revenue Code of 1986 (relating to clinical testing expenses for certain drugs for rare diseases or conditions) is amended by striking subsection (e).

    (b) EFFECTIVE DATE- The amendment made by subsection (a) shall apply to amounts paid or incurred after May 31, 1997.