Pub. L. 102-227, tit. I, sec. 111
EXPENSES FOR DRUGS FOR RARE CONDITIONS.
SEC. 111. EXPENSES FOR DRUGS FOR RARE CONDITIONS. (a) In General.— Subsection (e) of section 28 (relating to clinical testing expenses for certain drugs for rare diseases or conditions) is105 STAT. 1689 amended by striking “December 31, 1991” and inserting “June 30, 1992”. (b) Effective Date.— The amendment made by this section shall apply to taxable years ending after December 31, 1991.