Orphan Drug Tax Credit Act of 2001 - Amends the Internal Revenue Code to move up the date for which a taxpayer may claim the credit for the clinical testing of drugs for rare diseases or conditions (orphan drugs) from the date a drug is designated an orphan drug to the date the application for such designation is filed.
Actions
Mar 29, 2001
Referred to the House Committee on Ways and Means.
Mar 29, 2001
Sponsor introductory remarks on measure. (CR E488)