Referred to the House Committee on Ways and Means.
Cameron’s Law would amend Internal Revenue Code section 45C to increase the orphan drug tax credit from 25 percent to 50 percent. The change would apply to taxable years beginning after the Act’s enactment.
Liberals emphasize patient access and want affordability safeguards
Narrow, targeted incentive could attract bipartisan support from patient and industry stakeholders; deficit concerns and lack of offsets may prompt opposition.
Cameron’s Law would amend Internal Revenue Code section 45C to increase the orphan drug tax credit from 25 percent to 50 percent.
The change would apply to taxable years beginning after the Act’s enactment.
The bill’s sole operative provision increases the refundable tax credit rate for qualifying orphan drug development expenses.
Technically simple and sympathetic but fiscal impact and absent offsets reduce standalone prospects; passage likelier if bundled into broader tax or health package.
How solid the drafting looks.
Liberals emphasize patient access and want affordability safeguards
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize patient access and want affordability safeguards
Likely broadly supportive because it increases incentives to develop therapies for rare diseases and underserved patients.
Concerned the credit chiefly benefits pharmaceutical firms without safeguards to ensure affordable patient pricing.
Would seek conditions tying incentives to access, affordability, or support for public research.
Cautiously favorable to targeted incentives that address rare-disease underinvestment, while wanting fiscal discipline and clearer targeting.
Would request CBO scoring, sunset provisions, or offsets to limit budgetary effects.
Favors monitoring and narrow eligibility to prevent abuse.
Mixed but somewhat favorable: supports pro-innovation, pro-business tax incentives that encourage drug development.
Wary of expanding tax expenditures that increase deficits and constitute corporate welfare.
Would prefer targeting, time limits, or pay-fors to reduce fiscal impact.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically simple and sympathetic but fiscal impact and absent offsets reduce standalone prospects; passage likelier if bundled into broader tax or health package.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize patient access and want affordability safeguards
Technically simple and sympathetic but fiscal impact and absent offsets reduce standalone prospects; passage likelier if bundled into broad…
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