Sec. 3209. Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45C (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (12). Section 280C is amended by striking subsection (b). Section 6501(m) is amended by striking 45C(d)(4), . The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2014.