# Pub. L. 97-414: changes to the Internal Revenue Code

1983-01-04, 96 Stat. 2053. Source: <https://www.govinfo.gov/link/plaw/97/public/414>.

## Legislative history

- Bill: [H.R. 5238](https://www.congress.gov/bill/97th-congress/house-bill/5238)

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

- Enacted 26 U.S.C. § 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 which credit is claimed under section 40 or 44B” in section catchline.
- § 280C(c): Pub. L. 97–414, § 4(b)(1), added subsec. (c).

## § 6096: Designation by individuals

- § 6096(b): Pub. L. 97–414 inserted reference to section 44H.