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HR 5421 101th Congress Taxation

To amend the Internal Revenue Code of 1986, to extend the credit for clinical testing expenses for certain drugs for rare diseases or conditions, to impose a windfall profit tax on such drugs if they…

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To amend the Internal Revenue Code of 1986, to extend the credit for clinical testing expenses for certain drugs for rare diseases or conditions, to impose a windfall profit tax on such drugs if they become excessively profitable, and for other purposes.

Introduced: July 31, 1990 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
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APA
U.S. Congress. (2026). H.R. 5421: To amend the Internal Revenue Code of 1986, to extend the credit for clinical testing expenses for certain drugs for rare diseases or conditions, to impose a windfall profit tax on such drugs if they become excessively profitable, and for other purposes.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5421/
MLA
"H.R. 5421: To amend the Internal Revenue Code of 1986, to extend the credit for clinical testing expenses for certain drugs for rare diseases or conditions, to impose a windfall profit tax on such drugs if they become excessively profitable, and for other purposes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5421/.
Bluebook (legal)
H.R. 5421, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5421/.
Markdown link
[H.R. 5421: To amend the Internal Revenue Code of 1986, to extend the credit for clinical testing expenses for certain drugs for rare diseases or conditions, to impose a windfall profit tax on such drugs if they become excessively profitable, and for other purposes.](https://openamerica.io/bill/101-HR-5421/)
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