H.R. 5080 · 109th Congress

Orphan Drug Tax Credit Act of 2006

Stage
In committee
Introduced
2006-04-04
Latest action
2006-04-04 · Introduced in House

Summary

Orphan Drug Tax Credit Act of 2006 - Amends the Internal Revenue Code to move up the date on which a taxpayer may claim the tax 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.