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The orphan drug credit helps pharmaceutical companies absorb the costs of developing drugs and treatments for exceedingly rare diseases.

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Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.

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Senate, House Agree to Cut Orphan Drug Research Credit in Half in Tax reduce the rare disease research tax credits biopharma companies.

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The Orphan Drug Tax Credit was established as part of the Orphan Drug Act of With this infographic, the impact of the ODTC can be.

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The recently passed Tax Cuts and Jobs Act (TCJA) slashes a key incentive for rare-disease drug discovery: the orphan drug tax credit.

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First introduced as part of the Internal Revenue Code of , the Orphan Drug Tax Credit has allowed drug manufacturers to claim a tax credit of 50% of certain .

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From the FDA page on the Orphan Drug Tax Credit. Incentives TAX CREDIT (See Footnote 1 below) FOR TESTING EXPENSES FOR DRUGS FOR RARE.