H.R. 2931 · 108th Congress

Orphan Drug Tax Credit Act of 2003

Stage
In committee
Introduced
2003-07-25
Latest action
2003-07-25 · Introduced in House

Summary

Orphan Drug Tax Credit Act of 2003 - Amends the Internal Revenue Code to move up the date for which a taxpayer may claim the credit for the clinical testing of drugs for rare diseases or conditions (orphan drugs) from the date a drug is designated an orphan drug to the date the application for such designation is filed.