Pub. L. 105-34, tit. VI, sec. 604
ORPHAN DRUG TAX CREDIT.
SEC. 604. ORPHAN DRUG TAX CREDIT. (a) In General.—Section 45C (relating to clinical testing expenses for certain drugs for rare diseases or conditions) is amended by striking subsection (e). (b) Effective Date.—The amendment made by subsection (a) shall apply to amounts paid or incurred after May 31, 1997.