The US Orphan Drug Tax Credit

From the FDA page on the Orphan Drug Tax Credit.

Incentives

TAX CREDIT
(See Footnote 1 below)
FOR TESTING EXPENSES FOR
DRUGS FOR RARE DISEASES OR CONDITIONS

Introduction
Section 45C of the Internal Revenue Code of 1954 allows a credit against tax, up to 50 percent of certain clinical testing expenses related to the use of a drug for a rare disease or condition after it is designated as an orphan drug.

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Written submission U.S. Senate Committee on Health, Education, Labor, and Pensions (HELP) Hearing on Treating Rare and Neglected Pediatric Diseases: Promoting the Development of New Treatments and Cures

Written submission U.S. Senate Committee on Health, Education, Labor, and Pensions (HELP) Hearing on Treating Rare and Neglected Pediatric Diseases: Promoting the Development of New Treatments and Cures, On the topic of Direct funding, subsidies and incentives for the development… Continue Reading

Statutes mentioned in 35 USC 210 of the Bayh-Dole Act

When the Bayh-Dole Act was passed in 1980, it included a provision that identified 21 statutes over which the Act would take precedence. I have reordered them according to dates they appear to have been enacted, and provided some details of the referenced statutes.

35 U.S.C. 210 Precedence of chapter.

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