Cameron’s Law

Subjects: Taxation

Summary:  <p><b>Cameron's Law</b></p> <p>This bill increases the rate of the tax credit for clinical testing expenses for rare diseases or conditions from 25% to 50% (orphan drug tax credit). </p> <p>The bill also requires the Centers for Disease Control and Prevention to complete a study to evaluate the feasibility of enhancing and expanding the infrastructure to track the epidemiology of rare diseases or conditions.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1350 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 1350

To amend the Internal Revenue Code of 1986 to restore the amount of the 
            orphan drug tax credit, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 3, 2023

  Mr. Gottheimer (for himself and Mr. Bacon) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
 addition to the Committee on Energy and Commerce, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to restore the amount of the 
            orphan drug tax credit, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as ``Cameron's Law''.

SEC. 2. RESTORATION OF AMOUNT OF ORPHAN DRUG TAX CREDIT.

    (a) In General.--Section 45C(a) of the Internal Revenue Code of 
1986 is amended by striking ``25 percent'' and inserting ``50 
percent''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

SEC. 3. CDC FEASIBILITY STUDY ON SURVEILLANCE INFRASTRUCTURE FOR RARE 
              DISEASES AND CONDITIONS.

    (a) Study.--Not later than 1 year after the date of enactment of 
this Act, the Director of the Centers for Disease Control and 
Prevention (in this section referred to as the ``Director'') shall 
complete a study to evaluate the feasibility of enhancing and expanding 
the infrastructure to track the epidemiology of rare diseases and 
conditions, including with respect to the following:
            (1) Rates of mortality.
            (2) Potential for research and treatment.
            (3) Demographics.
            (4) Diagnosis and progression markers.
            (5) The history of the disease or condition.
            (6) Detection management.
    (b) Consultation.--In conducting the study required by subsection 
(a), the Director shall consult with relevant experts, including--
            (1) epidemiologists with experience in disease 
        surveillance;
            (2) representatives of national voluntary health 
        associations;
            (3) health information technology experts or other 
        information management specialists;
            (4) clinicians with expertise in rare diseases or 
        conditions;
            (5) research scientists with expertise in rare diseases or 
        conditions, or experience conducting translational research or 
        utilizing surveillance systems for scientific research 
        purposes; and
            (6) patients, and caregivers of patients, with rare 
        diseases or conditions.
    (c) Report.--Not later than 3 months after completing the study 
required by subsection (a), the Director shall submit a report to the 
Congress on the results of the study.
    (d) Definition.--In this section, the terms ``rare diseases and 
conditions'' and ``rare diseases or conditions'' refer to human 
diseases and conditions that are--
            (1) a rare disease or condition, as defined in section 526 
        of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360bb); 
        or
            (2) determined by the Director to be rare and lacking in 
        treatment options, so as to warrant consideration in the study 
        required by subsection (a).
                                 &lt;all&gt;
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