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HR 1414 119th Congress House Taxation

Cameron’s Law

Introduced: May 12, 2026 See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 18, 2025
Referred to the House Committee on Ways and Means.
Feb 18, 2025
Introduced in House
 Plain-English summary Congressional Research Service

Cameron's Law

This bill increases the orphan drug tax credit to 50% (from 25%) of qualified clinical testing expenses paid or incurred in the development of drugs to treat certain rare diseases or conditions.

As background, the Tax Cuts and Jobs Act reduced the orphan drug tax credit (for tax years after 2017) to 25% of qualified clinical testing expenses (e.g., wages, supplies, and certain contract expenses) paid or incurred in the development of drugs to treat certain rare diseases or conditions. For 2017 and prior tax years, the orphan tax credit was 50% of such expenses paid or incurred.

What's happening now February 18, 2025

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1