Govwatch

Introduced

In Committee

3

Passed One Chamber

4

Passed Both

5

Signed into Law

Sponsor

Josh Gottheimer

Democrat · NJ · Representative

Votes with party: 90.9% (474 recorded votes)

Full profile: /officials/G000583

Source: Congress.gov · FEC

Cosponsors (18)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2025-02-18

Source: Congress.gov

Committee Activity

Currently in

House Committee on Ways and MeansReferred To · 2025-02-18

Previously

Ways and Means CommitteeReferred To · 2025-02-18

Plain-English Summary

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.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation

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Open text view Read on Congress.gov

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Cameron’s Law