Eligible Expenses

To be eligible for this tax credit, you must have received an Orphan Drug Designation through the Office of Orphan Products Development. Credit is equal to 25% of total qualified clinical testing expenses in relation to Orphan Drug development. Foreign expenses can be included if the United States has an insufficient testing population. There is no base period calculation. Expenses cannot be used for both the RDTC and the ODTC, even if work qualifies for both.