Cameron’s Law
Official title: To amend the Internal Revenue Code of 1986 to restore the amount of the orphan drug tax credit.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
- BIOTECHNOLOGY INNOVATION ORGANIZATION
- BIOMARIN PHARMACEUTICAL INC.
- PTC THERAPEUTICS, INC.
- ALSTON & BIRD LLP
- ASTRAZENECA PHARMACEUTICALS LP
- ACADIA PHARMACEUTICALS
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Centers For Medicare and Medicaid Services (CMS)
- Health & Human Services, Dept of (HHS)
- Commerce, Dept of (DOC)
- U.S. Trade Representative (USTR)
- Food & Drug Administration (FDA)
- White House Office
Cite this page
U.S. Congress. (2026). H.R. 1414: Cameron’s Law. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1414/
"H.R. 1414: Cameron’s Law." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1414/.
H.R. 1414, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1414/.
[H.R. 1414: Cameron’s Law](https://openamerica.io/bill/119-HR-1414/)