,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #degc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ba1 #bjbe,mr4  
,neguse 7= himself1 ,mr4 ,ciscomani1    
,ms4 ,dean ( ,p5nsylvania1 ,mr4 ,bacon1 
,ms4 ,dext]1 & ,mr4 ,lawl]7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide a cr$it to small       
bus9esses = rese>* activities relat$ to 
! mitigation ( c]ta9 drug ?reats4  #a4  
,%ort title  ,?is ,act may be cit$ z !  
,innovate to ,save ,lives ,act4  #b4    
,cr$it = rese>* activities ( small      
bus9esses relat$ to ! mitigation ( c]ta9
 drug ?reats  7a7 ,9 g5]al ,section     
#da7;a7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by /rik+ & at ! end (    
p>agraph 7#b71 by /rik+ ! p]iod at ! end
 ( p>agraph 7#c7 & ins]t+ 1 &1 & by add+
 at ! end ! foll[+ new p>agraph3  7#d7 9
 ! case ( a small bus9ess 7z def9$ 9    
subsection 7b77#c77;,d77iii771 #aj p]c5t
 ( ! qualifi$ drug ?reat mitigation     

rese>* exp5ses 7z def9$ 9 subsection    
7i77 = ! taxable ye>4  4  7b7           
,def9itions ,section #da ( su* ,code is 
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7i7 ,qualifi$ drug ?reat   
mitigation rese>* exp5ses ,= purposes ( 
?is section--  7#a7 ,qualifi$ drug ?reat
 mitigation rese>* exp5ses ,! t]m       
qualifi$ drug ?reat mitigation rese>*   
exp5ses means ! qualifi$ rese>* exp5ses 
:i* w\ld be det]m9$ "u subsection 7b7 if
 qualifi$ drug ?reat mitigation rese>* 7
 sub/itut$ = qualifi$ rese>* ea* place x
 appe>s !re94  7#b7 ,qualifi$ drug ?reat
 mitigation rese>* ,! t]m qualifi$ drug 
?reat mitigation rese>* means qualifi$  
rese>* :i* is und]tak5 = ! purpose (    
discov]+ in=mation relat$ to mitigat+ or
 treat+ ! effects ( ! use ( a specifi$  
drug or to prev5t+1 div]t+1 or int]v5+ 9
 su* use4 ,su* t]m %all n include any   
cl9ical rese>* unless su* rese>*        
complies ) ! policies & guidel9es ( !   
,national ,in/itutes ( ,heal? = cl9ical 
rese>*4  7#c7 ,specifi$ drug  7,a7 ,9   

g5]al ,! t]m specifi$ drug means any    
em]g+ drug1 f5tanyl1 f5tanyl-relat$     
sub/ance1 or me?amphetam9e4  7,b7 ,em]g+
 drug ,! t]m em]g+ drug means a drug    
designat$ z an em]g+ drug ?reat "u      
section #gji7;c7 ( ! ,(fice ( ,national 
,drug ,control ,policy ,reau?orization  
,act ( #aiih 7#ba ,u4,s4,c4 #agjh7;c774 
,su* t]m %all include any su* drug = any
 taxable ye> if su* designation is 9    
effect "u su* section at any "t dur+ su*
 taxable ye>4  7,c7 ,f5tanyl-relat$     
sub/ance ,! t]m f5tanyl-relat$ sub/ance 
means any sub/ance t is /ructurally     
relat$ to f5tanyl by #a or m ( ! foll[+ 
modifications3 7i7 ,by replacem5t ( !   
ph5yl portion ( ! ph5e?yl gr\p by any   
monocycle1 :e!r or n fur!r sub/itut$ 9  
or on ! monocycle4  7ii7 ,by sub/itution
 9 or on ! ph5e?yl gr\p ) alkyl1 alk5yl1
 alkoxyl1 hydroxyl1 halo1 haloalkyl1    
am9o1 or nitro gr\ps4  7iii7 ,by        
sub/itution 9 or on ! pip]id9e r+ )     
alkyl1 alk5yl1 alkoxyl1 e/]1 e!r1       
hydroxyl1 halo1 haloalkyl1 am9o1 or     

nitro gr\ps4  7iv7 ,by replacem5t ( !   
anil9e r+ ) any aromatic monocycle :e!r 
or n fur!r sub/itut$ 9 or on ! aromatic 
monocycle4  7v7 ,by replacem5t ( !      
,n-propionyl gr\p ) ano!r acyl gr\p4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  7d7 ,,gao report #e ye>s aft] !  
date ( ! enactm5t ( ?is ,act1 !         
,comptroll] ,g5]al %all submit a writt5 
report to ,congress reg>d+ ! am\nt ( tax
 cr$its all[$ "u section #da7;a77#d7 ( !
 ,int]nal ,rev5ue ,code ( #aihf =       
qualifi$ drug ?reat mitigation exp5ses &
 ! types ( qualifi$ drug ?reat          
mitigation rese>* ) respect to :i* su*  
cr$its 7 all[$4 ,! ,comptroll] ,g5]al   
%all ensure t ! data 9 su* report is    
anonym\s & t any /udies und]tak5 to     
prep>e su* report d n imp$e qualifi$    
drug ?reat mitigation rese>*4