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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3228

Sec. 3228. Repeal of qualifying therapeutic discovery project credit

70 words·~1 min read·/bill/113/hr/1/ih/section-3228

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Subpart E of part IV of subchapter A of chapter 1 is amended by striking section 48D (and by striking the item relating to such section in the table of sections for such subpart). Section 280C is amended by striking the second subsection
(g)(as added by the Patient Protection and Affordable Care Act). The amendments made by this section shall apply to allocations and reallocations after December 31, 2014.
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