HR6979-118

Introduced

To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.

118th Congress Introduced Jan 11, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats., changes federal law or congressional policy affecting health care providers and patients. The main policy domain is Healthcare, Finance, Government Operations.

Who Benefits and How

health care providers and patients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, health care providers and patients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H895245C584EA4F8DB016BCC02E0C3AD0: 1. Credit for research activities of small businesses related to the mitigation of certain drug threats Section 41(a) of the Internal Revenue Code of 1986 is...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats., changes federal law or congressional policy affecting health care providers and patients.

Key Policy Areas

Healthcare, Finance, Government Operations

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats., changes federal law or congressional policy affecting health care providers and patients.

Policy Domains

Healthcare Finance Government Operations

Whole bill

Identified Gains
  • health care providers and patients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
health care providers and patients:
Identified Costs
  • federal implementing agencies
  • health care providers and patients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies:
health care providers and patients:

Legislative Progress

Introduced
Introduced Committee Passed
Jan 11, 2024

Mr. Neguse (for himself, Ms. Dean of Pennsylvania, Mr. Bacon, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Healthcare Finance Government Operations
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology