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HR 4200 110th Congress House Taxation Antibiotics Commerce Communicable diseases Drug industry Health Income tax Medical tests Pharmaceutical research Preventive medicine Research and development tax credit Science, Technology, Communications Vaccines Virus diseases

To amend the Internal Revenue Code of 1986 to provide a tax credit for medical research related to developing qualified infectious disease products.

Introduced: November 15, 2007 See on congress.gov
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Nov 15, 2007
Referred to the House Committee on Ways and Means.
Nov 15, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a general business tax credit for 50% of expenses paid for research and development of any qualified infectious disease product. Defines "qualified infectious disease product" as any antibiotic drug, antiviral, diagnostic test, biological product, or vaccine developed to treat, detect, prevent, or identify certain pathogens. Terminates such credit after 2012.

What's happening now November 15, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4200: To amend the Internal Revenue Code of 1986 to provide a tax credit for medical research related to developing qualified infectious disease products.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-4200/
MLA
"H.R. 4200: To amend the Internal Revenue Code of 1986 to provide a tax credit for medical research related to developing qualified infectious disease products.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-4200/.
Bluebook (legal)
H.R. 4200, 110th Cong. (2026), https://openamerica.io/bill/110-HR-4200/.
Markdown link
[H.R. 4200: To amend the Internal Revenue Code of 1986 to provide a tax credit for medical research related to developing qualified infectious disease products.](https://openamerica.io/bill/110-HR-4200/)
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