# 118-hr-6979: 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.

118-hr-6979, 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., is a 118th Congress bill sponsored by Rep. Neguse, Joe [D-CO-2] (D-CO); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-hr-6979
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-hr-6979
- Congress: 118
- Title: 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.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2024-01-11
- Sponsor: Rep. Neguse, Joe [D-CO-2] (D-CO)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

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.

## Cosponsors (6)

- Rep. Dean, Madeleine [D-PA-4] (D-PA), 2024-01-11T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2024-01-11T00:00:00.000Z
- Rep. Trone, David J. [D-MD-6] (D-MD), 2024-01-11T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2024-01-11T00:00:00.000Z
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ), 2024-01-11T00:00:00.000Z
- Rep. Molinaro, Marcus J. [R-NY-19] (R-NY), 2024-04-05T00:00:00.000Z

## Related bills

- 118-hr-5009: Servicemember Quality of Life Improvement and National Defense Authorization Act for Fiscal Year 2025
- 118-hr-2882: Further Consolidated Appropriations Act, 2024
- 118-hr-82: Social Security Fairness Act of 2023
- 118-hr-8061: Crime Victims Fund Stabilization Act of 2024
- 118-hres-793: Calling on Hamas to immediately release hostages taken during October 2023 attack on Israel.
- 118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by Hamas and other terrorists.

## Sources
- [118-hr-6979 on Congress.gov](https://www.congress.gov/bill/118th-congress/house-bill/6979)

## Related
- [118-hr-5009: Servicemember Quality of Life Improvement and National Defense Authorization Ac…](https://policyrisk.com/legislation/118-hr-5009)
- [118-hr-2882: Further Consolidated Appropriations Act, 2024](https://policyrisk.com/legislation/118-hr-2882)
- [118-hr-82: Social Security Fairness Act of 2023](https://policyrisk.com/legislation/118-hr-82)
- [118-hr-8061: Crime Victims Fund Stabilization Act of 2024](https://policyrisk.com/legislation/118-hr-8061)
- [118-hres-793: Calling on Hamas to immediately release hostages taken during October 2023 atta…](https://policyrisk.com/legislation/118-hres-793)
- [118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-771)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-hr-6979 (as of 2026-10-15).