A bill to amend the Internal Revenue Code of 1986 to extend the credit for clinical testing expenses for certain drugs for rare diseases or conditions, and for other purposes.

Summary

Amends the Internal Revenue Code to extend through 1993 the tax credit for clinical testing expenses for certain drugs for rare diseases or conditions. Includes preclinical testing expenses under such tax credit. Provides for determining the credit recapture amount when using preclinical testing of a drug for a disease or condition that has not previously been designated as a rare disease or condition.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 3 May 1990

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.