# Pub. L. 105-115: changes to the Internal Revenue Code

1997-11-21, 111 Stat. 2326. Source: <https://www.govinfo.gov/link/plaw/105/public/115>.

## Legislative history

- Bill: [S. 830](https://www.congress.gov/bill/105th-congress/senate-bill/830)
- House report: [H. Rept. 105-310](https://www.govinfo.gov/content/pkg/CRPT-105hrpt310/html/CRPT-105hrpt310.htm)
- Senate report: [S. Rept. 105-43](https://www.govinfo.gov/content/pkg/CRPT-105srpt43/html/CRPT-105srpt43.htm)
- Conference report: [H. Rept. 105-399](https://www.govinfo.gov/content/pkg/CRPT-105hrpt399/html/CRPT-105hrpt399.htm)

## § 45C: Clinical testing expenses for certain drugs for rare diseases or conditions

- § 45C(b)(2)(A)(ii)(II): Pub. L. 105–115 struck out “or 507” after “505(b)”.