[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1169 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1169

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


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                    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.
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