,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #ecff  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bf1 #bjaf ,mr4 
,murphy of ,florida 7for himself and    
,mr4 ,fitzpatrick7 introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude from gross   
income for seven years amounts earned   
from the sale of drugs that demonstrate 
breakthrough therapies for treating     
,alzheimer's disease4  #a4 ,short title 
,this ,act may be cited as the          
,alzheimer's ,breakthrough ,sunshine    
,act4  #b4 ,exclusion of amounts        
received in sales of breakthrough       
therapy drugs to treat ,alzheimer's     
disease  7a7 ,in general ,part ,,iii of 
subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting before section #adj
 the following new section3  #aci;,f4   
,breakthrough therapy drugs to treat    
,alzheimer's disease  7a7 ,in general   

,gross income does not include amounts  
received from the qualified sale of an  
,alzheimer's drug4  7b7 ,limitation     
,subsection 7a7 shall not apply after   
the end of the sixth taxable year       
beginning after the taxable year within 
which the ,alzheimer's drug is first    
approved by the ,food and ,drug         
,administration4  7c7 ,definitions ,for 
purposes of this section-- 7#a7         
,alzheimer's disease ,the term          
,alzheimer's disease means ,alzheimer's 
disease and related dementias4  7#b7    
,alzheimer's drug ,the term ,alzheimer's
 drug means a drug approved or licensed 
under section #eje of the ,federal      
,food1 ,drug1 and ,cosmetic ,act or     
section #cea of the ,public ,health     
,service ,act as a disease-modifying    
treatment for ,alzheimer's disease and  
that has been designated as a           
breakthrough therapy under section      
#ejf7;a7 of the ,federal ,food1 ,drug1  
and ,cosmetic ,act4  7#c7 ,qualified    
sale ,the term qualified sale means the 

sale 7through an arm's length           
transaction7 by the holder of the       
approved application for an ,alzheimer's
 drug4  7d7 ,termination ,subsection 7a7
 shall not apply with respect to any    
,alzheimer's drug that is first approved
 by the ,food and ,drug ,administration 
after the date which is #aj years after 
the date of the enactment of this       
section4  4  7b7 ,conforming ,amendment 
,the table of sections for part ,,iii of
 subchapter ,b of chapter #a of such    
,code is amended by inserting before the
 item relating to section #adj the      
following new item3  ,sec4 #aci;,f4     
,breakthrough therapy drugs to treat    
,alzheimer's disease4  4  7c7 ,effective
 date ,the amendments made by this ,act 
shall apply to taxable years ending     
after the date of the enactment of this 
,act4