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S 2351 110th Congress Senate 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

A bill 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 14, 2007 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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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 14, 2007
Read twice and referred to the Committee on Finance.
Nov 14, 2007
Introduced in Senate
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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 14, 2007

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 4200 Identical bill To amend the Internal Revenue Code of 1986 to provide a tax credit for medical research related to developing qualified…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2351: A bill 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-S-2351/
MLA
"S. 2351: A bill 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-S-2351/.
Bluebook (legal)
S. 2351, 110th Cong. (2026), https://openamerica.io/bill/110-S-2351/.
Markdown link
[S. 2351: A bill 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-S-2351/)
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