Both sides have signed this (Bill Ranking)
H.R. 1414 · 119th Congress (2025-2026)
20 members · Left 3 · Center 9 · Right 8 (Bill Ranking)
| Sponsor | Rep. Gottheimer, Josh (D-NJ) (Introduced 02/18/2025) |
|---|---|
| Sponsor Voting Record | Center · DW-NOMINATE -0.17 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 20 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 02/18/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (02/18/2025)
Cameron's Law
This bill increases the orphan drug tax credit to 50% (from 25%) of qualified clinical testing expenses paid or incurred in the development of drugs to treat certain rare diseases or conditions.
As background, the Tax Cuts and Jobs Act reduced the orphan drug tax credit (for tax years after 2017) to 25% of qualified clinical testing expenses (e.g., wages, supplies, and certain contract expenses) paid or incurred in the development of drugs to treat certain rare diseases or conditions. For 2017 and prior tax years, the orphan tax credit was 50% of such expenses paid or incurred.
119 HR 1414 IH: Cameron’s Law U.S. House of Representatives 2025-02-18 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 1414IN THE HOUSE OF REPRESENTATIVESFebruary 18, 2025Mr. Gottheimer (for himself, Mr. Bacon, Mr. Panetta, and Mr. Suozzi) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to restore the amount of the orphan drug tax credit.
1.Short titleThis Act may be cited as Cameron’s Law.
2.Restoration of amount of orphan drug tax credit (a)In generalSection 45C(a) of the Internal Revenue Code of 1986 is amended by striking 25 percent and inserting 50 percent. (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 02/18/2025 | Library of Congress | Introduced in House |
| 02/18/2025 | Library of Congress | Introduced in House |
| 02/18/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | Cameron’s Law |
| Short Title(s) as Introduced | Cameron’s Law |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to restore the amount of the orphan drug tax credit. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 02/18/2025 Referred To |
No related bill information was received for H.R. 1414.
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.