[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5080 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 5080

 To provide for the expansion of human clinical trials qualifying for 
                        the orphan drug credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 4, 2006

Mr. Brady of Texas introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To provide for the expansion of human clinical trials qualifying for 
                        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. SHORT TITLE.

    This Act may be cited as the ``Orphan Drug Tax Credit Act of 
2006''.

SEC. 2. EXPANSION OF HUMAN CLINICAL TRIALS QUALIFYING FOR ORPHAN DRUG 
              CREDIT.

    (a) In General.--Subclause (I) of section 45C(b)(2)(A)(ii) of the 
Internal Revenue Code of 1986 is amended to read as follows:
                                    ``(I) after the date that the 
                                application is filed for designation 
                                under such section 526, and''.
    (b) Conforming Amendment.--Clause (i) of section 45C(b)(2)(A) of 
such Code is amended by inserting ``which is'' before ``being'' and by 
inserting before the comma at the end ``and which is designated under 
section 526 of such Act''.
    (c) Effective Date.--The amendments made by this Act shall apply to 
amounts paid or incurred after the date of the enactment of this Act.
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