Cameron’s Law restores the orphan drug tax credit to 50 percent.
Cameron’s Law amends the Internal Revenue Code to increase the orphan drug tax credit from 25 percent to 50 percent. This change applies to taxable years beginning after the bill's enactment. The orphan drug tax credit incentivizes the development of treatments for rare diseases.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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