To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.
This bill died when its Congress ended.
Bills don't carry over between Congresses. Without re-introduction in a new session, it cannot advance.
Summary · Congressional Research Service (nonpartisan)
This bill allows certain small businesses a new tax credit for 10% of their qualified drug threat mitigation research expenses. Such expenses include research into mitigating or treating the effects of specified drugs, including any emerging drugs, fentanyl, a fentanyl-related substance, or methamphetamine.
Who introduced this
Joe Neguse
DemocratU.S. Representative · CO-2
6 cosponsors — mostly Republicans
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