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HR 1039 106th Congress House

To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medical centers and other qualified hospital…

Official title: To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medic… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medical centers and other qualified hospital research organizations.

Introduced: March 9, 1999 See on congress.gov
Taxation Academic medical centersBusiness income taxCancer researchClinical trials
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CommerceEducationFoundationsHealthHigher educationHospitalsIncome taxMedical researchMedical suppliesOrphan drugsPharmaceutical researchResearch and development tax creditScience, Technology, CommunicationsSocial WelfareTax credits
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 9, 1999
Referred to the House Committee on Ways and Means.
Mar 9, 1999
Sponsor introductory remarks on measure. (CR E371-372)
Mar 9, 1999
Introduced in House
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 Latest action March 9, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to establish a limited credit for "qualified medical innovation expenses." Defines such expenses as amounts paid by a taxpayer to any qualified academic institution for clinical testing research activities.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1039: To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medical centers and other qualified hospital research organizations.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1039/
MLA
"H.R. 1039: To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medical centers and other qualified hospital research organizations.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1039/.
Bluebook (legal)
H.R. 1039, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1039/.
Markdown link
[H.R. 1039: To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medical centers and other qualified hospital research organizations.](https://openamerica.io/bill/106-HR-1039/)
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