Skip to content
ChatProjectCodes

Introduction

SECTION 3. ESTABLISHMENT OF

Internal Revenue Bulletin 2010-23 · 2026-10-03 edition · updated 2026-10-04 · United States

THE QUALIFYING THERAPEUTIC DISCOVERY PROJECT PROGRAM

Section 48D(d)(1) of the Code provides that not later than 60 days after March 23, 2010, the date of the enactment of the Affordable Care Act, the

Secretary of the Treasury or his delegate (the Secretary), in consultation with the Secretary of Health and Human Services, shall establish a qualifying therapeutic discovery project program to consider and award certifications for qualified investments eligible for the credit to qualifying therapeutic discovery project sponsors. The Treasury Department and the Service hereby establish the qualifying therapeutic discovery project program under the procedures set forth in sections 5 through 11 of this notice.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2010-23
Internal Revenue Bulletin 2010-23

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.