Skip to main content
HR 1298 107th Congress House

Orphan Drug Tax Credit Act of 2001

Official title: To provide for the expansion of human clinical trials qualifying for the orphan drug credit.

Introduced: July 11, 2001 See on congress.gov
Taxation Business income taxClinical trialsCommerceDrug industry
More subjectsShow fewer subjects
HealthIncome taxOrphan drugsPharmaceutical researchResearch and development tax creditScience, Technology, Communications
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 29, 2001
Referred to the House Committee on Ways and Means.
Mar 29, 2001
Sponsor introductory remarks on measure. (CR E488)
Mar 29, 2001
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 29, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Orphan Drug Tax Credit Act of 2001 - 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.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Jul 11, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1298: Orphan Drug Tax Credit Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1298/
MLA
"H.R. 1298: Orphan Drug Tax Credit Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1298/.
Bluebook (legal)
H.R. 1298, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1298/.
Markdown link
[H.R. 1298: Orphan Drug Tax Credit Act of 2001](https://openamerica.io/bill/107-HR-1298/)
Report a problem