To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.

[AI summary unavailable — showing source text] This bill allows certain small businesses a new tax credit for 10% of their qualified drug threat mitigation research expenses. Such expenses include research into mitigating or treating the effects of specified drugs, including any emerging drugs, fentanyl, a fentanyl-related substance, or methamphetamine.…