[Ip-health] What does the Orphan Drug Tax Credit tell us about the costs of clinical trials? | Bill of Health

James Love james.love at keionline.org
Wed Nov 15 06:47:19 PST 2017

This is an analysis of the data from the orphan drug tax credit, which is a
subsidy for 50 percent of the costs of qualifying clinical trials.​  The
nuances of how the credit is calculated are described, I compare data from
the FDA drug trials snaps on the size of enrollment in the trials for
orphan drugs to non-orphans.  Perhaps of most interest will be the data on
the amount of credit taken, by all taxpayers, and the orphan designations
and approvals, and the calculations of the credit per designation and per
FDA approved indication.


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