,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #degc  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ba1 #bjbe,mr4 
,neguse 7for himself1 ,mr4 ,ciscomani1  
,ms4 ,dean of ,pennsylvania1 ,mr4       
,bacon1 ,ms4 ,dexter1 and ,mr4 ,lawler7 
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    
provide a credit to small businesses for
 research activities related to the     
mitigation of certain drug threats4  #a4
 ,short title  ,this ,act may be cited  
as the ,innovate to ,save ,lives ,act4  
#b4 ,credit for research activities of  
small businesses related to the         
mitigation of certain drug threats  7a7 
,in general ,section #da7;a7 of the     
,internal ,revenue ,code of #aihf is    
amended by striking and at the end of   
paragraph 7#b71 by striking the period  
at the end of paragraph 7#c7 and        
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#d7  

in the case of a small business 7as     
defined in subsection                   
7b77#c77;,d77iii771 #aj percent of the  
qualified drug threat mitigation        
research expenses 7as defined in        
subsection 7i77 for the taxable year4  4
  7b7 ,definitions ,section #da of such 
,code is amended by adding at the end   
the following new subsection3  7i7      
,qualified drug threat mitigation       
research expenses ,for purposes of this 
section--  7#a7 ,qualified drug threat  
mitigation research expenses ,the term  
qualified drug threat mitigation        
research expenses means the qualified   
research expenses which would be        
determined under subsection 7b7 if      
qualified drug threat mitigation        
research were substituted for qualified 
research each place it appears therein4 
7#b7 ,qualified drug threat mitigation  
research ,the term qualified drug threat
 mitigation research means qualified    
research which is undertaken for the    
purpose of discovering information      

related to mitigating or treating the   
effects of the use of a specified drug  
or to preventing1 diverting1 or         
intervening in such use4 ,such term     
shall not include any clinical research 
unless such research complies with the  
policies and guidelines of the ,national
 ,institutes of ,health for clinical    
research4  7#c7 ,specified drug  7,a7   
,in general ,the term specified drug    
means any emerging drug1 fentanyl1      
fentanyl-related substance1 or          
methamphetamine4  7,b7 ,emerging drug   
,the term emerging drug means a drug    
designated as an emerging drug threat   
under section #gji7;c7 of the ,office of
 ,national ,drug ,control ,policy       
,reauthorization ,act of #aiih 7#ba     
,u4,s4,c4 #agjh7;c774 ,such term shall  
include any such drug for any taxable   
year if such designation is in effect   
under such section at any time during   
such taxable year4  7,c7                
,fentanyl-related substance ,the term   
fentanyl-related substance means any    

substance that is structurally related  
to fentanyl by #a or more of the        
following modifications3 7i7 ,by        
replacement of the phenyl portion of the
 phenethyl group by any monocycle1      
whether or not further substituted in or
 on the monocycle4  7ii7 ,by            
substitution in or on the phenethyl     
group with alkyl1 alkenyl1 alkoxyl1     
hydroxyl1 halo1 haloalkyl1 amino1 or    
nitro groups4  7iii7 ,by substitution in
 or on the piperidine ring with alkyl1  
alkenyl1 alkoxyl1 ester1 ether1         
hydroxyl1 halo1 haloalkyl1 amino1 or    
nitro groups4  7iv7 ,by replacement of  
the aniline ring with any aromatic      
monocycle whether or not further        
substituted in or on the aromatic       
monocycle4  7v7 ,by replacement of the  
,n-propionyl group with another acyl    
group4  4  7c7 ,effective date ,the     
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act4 
7d7 ,,gao report #e years after the date

 of the enactment of this ,act1 the     
,comptroller ,general shall submit a    
written report to ,congress regarding   
the amount of tax credits allowed under 
section #da7;a77#d7 of the ,internal    
,revenue ,code of #aihf for qualified   
drug threat mitigation expenses and the 
types of qualified drug threat          
mitigation research with respect to     
which such credits were allowed4 ,the   
,comptroller ,general shall ensure that 
the data in such report is anonymous and
 that any studies undertaken to prepare 
such report do not impede qualified drug
 threat mitigation research4