I 
119TH CONGRESS 
1ST SESSION H. R. 4573 
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. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 21, 2025 
Mr. NEGUSE (for himself, Mr. CISCOMANI, Ms. DEAN of Pennsylvania, Mr. 
BACON, Ms. DEXTER, and Mr. LAWLER) introduced the following bill; 
which was referred to the Committee on Ways and Means 
A BILL 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Innovate to Save Lives 
Act’’. 
VerDate Sep 11 2014 
17:25 Jul 29, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4573.IH
H4573
ssavage on LAPJG3WLY3PROD with BILLS
SEC. 2. CREDIT FOR RESEARCH ACTIVITIES OF SMALL 
BUSINESSES RELATED TO THE MITIGATION 
OF CERTAIN DRUG THREATS. 
(a) IN GENERAL.—Section 41(a) of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘and’’ at the 
end of paragraph (2), by striking the period at the end 
of paragraph (3) and inserting ‘‘, and’’, and by adding 
at the end the following new paragraph: 
‘‘(4) in the case of a small business (as defined 
in subsection (b)(3)(D)(iii)), 10 percent of the quali-
fied drug threat mitigation research expenses (as de-
fined in subsection (i)) for the taxable year.’’. 
(b) DEFINITIONS.—Section 41 of such Code is 
amended by adding at the end the following new sub-
section: 
‘‘(i) QUALIFIED DRUG THREAT MITIGATION RE-
SEARCH EXPENSES.—For purposes of this section— 
‘‘(1) QUALIFIED DRUG THREAT MITIGATION RE-
SEARCH
EXPENSES.—The term ‘qualified drug 
threat mitigation research expenses’ means the 
qualified research expenses which would be deter-
mined under subsection (b) if ‘qualified drug threat 
mitigation research’ were substituted for ‘qualified 
research’ each place it appears therein. 
‘‘(2) QUALIFIED DRUG THREAT MITIGATION RE-
SEARCH.—The term ‘qualified drug threat mitiga-
VerDate Sep 11 2014 
17:25 Jul 29, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4573.IH
H4573
ssavage on LAPJG3WLY3PROD with BILLS
tion research’ means qualified research which is un-
dertaken for the purpose of discovering information 
related to mitigating or treating the effects of the 
use of a specified drug or to preventing, diverting, 
or intervening in such use. Such term shall not in-
clude any clinical research unless such research com-
plies with the policies and guidelines of the National 
Institutes of Health for clinical research. 
‘‘(3) SPECIFIED DRUG.— 
‘‘(A) IN
GENERAL.—The term ‘specified 
drug’ means any emerging drug, fentanyl, 
fentanyl-related substance, or methamphet-
amine. 
‘‘(B) EMERGING DRUG.—The term ‘emerg-
ing drug’ means a drug designated as an 
emerging drug threat under section 709(c) of 
the Office of National Drug Control Policy Re-
authorization Act of 1998 (21 U.S.C. 1708(c)). 
Such term shall include any such drug for any 
taxable year if such designation is in effect 
under such section at any time during such tax-
able year. 
‘‘(C) FENTANYL-RELATED
SUBSTANCE.— 
The term ‘fentanyl-related substance’ means 
any substance that is structurally related to 
VerDate Sep 11 2014 
17:25 Jul 29, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4573.IH
H4573
ssavage on LAPJG3WLY3PROD with BILLS
fentanyl by 1 or more of the following modifica-
tions: 
‘‘(i) By replacement of the phenyl por-
tion of the phenethyl group by any mono-
cycle, whether or not further substituted in 
or on the monocycle. 
‘‘(ii) By substitution in or on the 
phenethyl 
group 
with 
alkyl, 
alkenyl, 
alkoxyl, hydroxyl, halo, haloalkyl, amino, or 
nitro groups. 
‘‘(iii) By substitution in or on the pi-
peridine ring with alkyl, alkenyl, alkoxyl, 
ester, ether, hydroxyl, halo, haloalkyl, 
amino, or nitro groups. 
‘‘(iv) By replacement of the aniline 
ring with any aromatic monocycle whether 
or not further substituted in or on the aro-
matic monocycle. 
‘‘(v) By replacement of the N–pro-
pionyl group with another acyl group.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
(d) GAO REPORT.—5 years after the date of the en-
actment of this Act, the Comptroller General shall submit 
VerDate Sep 11 2014 
17:25 Jul 29, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H4573.IH
H4573
ssavage on LAPJG3WLY3PROD with BILLS