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R&D tax credit: Research tax credit is extended for 13 months -- from June 1, 1997 through June 30, 1998 -- under a House/Senate conference agreement on HR 2014, the "Taxpayer Relief Act," passed by both houses July 31. Both the House and Senate bills had proposed a longer extension of 19 and 24 months, respectively. The orphan drug tax credit is made permanent, in line with both the House and Senate tax proposals...
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