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HR 2931 108th Congress House

Orphan Drug Tax Credit Act of 2003

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

Introduced: July 25, 2003 See on congress.gov
Taxation Clinical trialsCommerceDrug industryHealth
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Income taxOrphan drugsPharmaceutical researchResearch and development tax creditScience, Technology, Communications
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 25, 2003
Referred to the House Committee on Ways and Means.
Jul 25, 2003
Introduced in House
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 Latest action July 25, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Orphan Drug Tax Credit Act of 2003 - 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
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APA
U.S. Congress. (2026). H.R. 2931: Orphan Drug Tax Credit Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2931/
MLA
"H.R. 2931: Orphan Drug Tax Credit Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2931/.
Bluebook (legal)
H.R. 2931, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2931/.
Markdown link
[H.R. 2931: Orphan Drug Tax Credit Act of 2003](https://openamerica.io/bill/108-HR-2931/)
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