Pub. L. 97-414 Jan. 4, 1983

96 Stat. 2053 · Changed 3 sections of the Code

Bill H.R. 5238

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

Enacted § 45C

§ 280C Certain expenses for which credits are allowable

§ 280C Pub. L. 97–414, § 4(b)(2)(A), substituted “Certain expenses for which credits are allowable” for “Portion of wages for…
(c) Pub. L. 97–414, § 4(b)(1), added subsec. (c).

§ 6096 Designation by individuals

(b) Pub. L. 97–414 inserted reference to section 44H.