A bill to amend the Internal Revenue Code of 1986 to expand human clinical trials qualifying for the orphan drug credit, and for other purposes.

Summary

Amends the Internal Revenue Code of 1986, with respect to the research tax credit for clinical testing expenses for certain drugs for rare diseases or conditions (orphan drugs), to change the qualifying date of such testing from the date of designation as an orphan drug by the Food and Drug Administration to the date such a designation is applied for. Amends the Federal Food, Drug, and Cosmetic Act to instruct the Secretary of Health and Human Services to publish monthly in the Federal Register notice of requests and approvals concerning designation of orphan drugs.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 2 August 2001

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 2 August 2001

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 2 August 2001

  Open at official source

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