Infectious Disease Therapies Research and Innovation Act of 2022
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Infectious Disease Therapies Research and Innovation Act of 2022
This bill exempts from the definition of passive activity, for purposes of the passive loss tax rules, any qualified medical research activity of a specified medical research small business pass-thru entity.
The bill defines specified medical research small business pass-thru entity as any domestic pass-thru entity if more than 80% of such entity's expenditures on research are paid or incurred in connection with qualified medical research activities and the gross receipts of such entity for the taxable year are less than $1 million.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 7515: Infectious Disease Therapies Research and Innovation Act of 2022. 117th Congress. Open America. https://openamerica.io/bill/117-HR-7515/
"H.R. 7515: Infectious Disease Therapies Research and Innovation Act of 2022." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-7515/.
H.R. 7515, 117th Cong. (2026), https://openamerica.io/bill/117-HR-7515/.
[H.R. 7515: Infectious Disease Therapies Research and Innovation Act of 2022](https://openamerica.io/bill/117-HR-7515/)