[Congressional Record Volume 161, Number 119 (Monday, July 27, 2015)]
[Senate]
[Page S6042]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2537. Mr. MENENDEZ submitted an amendment intended to be proposed 
by him to the bill H.R. 22, to amend the Internal Revenue Code of 1986 
to exempt employees with health coverage under TRICARE or the Veterans 
Administration from being taken into account for purposes of 
determining the employers to which the employer mandate applies under 
the Patient Protection and Affordable Care Act; which was ordered to 
lie on the table; as follows:

       On page 1004, between lines 7 and 8, insert the following:

     SEC. 62002. EXCLUSION OF ORPHAN DRUG SALES.

       (a) In General.--Paragraph (3) of section 9008(e) of the 
     Patient Protection and Affordable Care Act (26 U.S.C. 4001 
     note prec.; Public Law 111-148) is amended to read as 
     follows:
       ``(3) Exclusion of orphan drug sales.--The term `branded 
     prescription drug sales' shall not include sales of any drug 
     or biological product with respect to which a credit was 
     allowable for any taxable year under section 45C of the 
     Internal Revenue Code of 1986, regardless of whether such 
     credit was claimed and received. The preceding sentence shall 
     not apply with respect to any such drug or biological product 
     after the date on which such drug or biological product is 
     approved by the Food and Drug Administration for marketing 
     for any indication other than the treatment of the rare 
     disease or condition with respect to which such credit was 
     allowable.''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall take effect as if included in section 9008 of the 
     Patient Protection and Affordable Care Act (26 U.S.C. 4001 
     note prec.; Public Law 111-148).

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