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S 293 105th Congress Senate Taxation Business income tax Clinical trials Commerce Diseases Drug industry Health Income tax Orphan drugs Pharmaceutical research Science, Technology, Communications Tax credits

A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for clinical testing expenses for certain drugs for rare diseases or conditions.

Introduced: February 10, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 10, 1997
Read twice and referred to the Committee on Finance.
Feb 10, 1997
Introduced in Senate
Feb 10, 1997
Sponsor introductory remarks on measure. (CR S1191-1192)
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend permanently the tax credit for expenses of clinical testing of certain drugs for rare diseases or conditions.

What's happening now February 10, 1997

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1169 Identical bill To amend the Internal Revenue Code of 1986 to permanently extend the orphan drug credit.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Durbin, Richard J.
Illinois · Jun 9, 1997
 D
Murray, Patty
Washington · Jun 9, 1997
 D
Wyden, Ron
Oregon · Apr 17, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 293: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for clinical testing expenses for certain drugs for rare diseases or conditions.. 105th Congress. Open America. https://openamerica.io/bill/105-S-293/
MLA
"S. 293: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for clinical testing expenses for certain drugs for rare diseases or conditions.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-293/.
Bluebook (legal)
S. 293, 105th Cong. (2026), https://openamerica.io/bill/105-S-293/.
Markdown link
[S. 293: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for clinical testing expenses for certain drugs for rare diseases or conditions.](https://openamerica.io/bill/105-S-293/)
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