# 119-s-1891: PILLS Act

119-s-1891, PILLS Act, is a 119th Congress bill sponsored by Sen. Cotton, Tom [R-AR] (R-AR); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1891
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1891
- Congress: 119
- Title: PILLS Act
- Status: introduced
- Introduced: 2025-05-22
- Sponsor: Sen. Cotton, Tom [R-AR] (R-AR)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Domestic production of generic drugs and biosimilars.** This bill would create two new tax credits to encourage U.S. manufacturing and facility investment for approved generics, biosimilars, and their production components.

## Provisions PRIA read

- 25% tax credit for drug manufacturers: benefit, high. If enacted, businesses that place qualified drug or biosimilar production property in service after Dec 31, 2026 would be able to claim a tax credit equal to 25% of the property's qualified basis for that taxable year. The property must be tangible, depreciable or amortizable, and used in a U.S. qu…
- Tax credit for U.S. drug production: benefit, high. If enacted, manufacturers that produce and sell eligible generic drugs, biosimilars, and related components in the United States would be able to claim a per-component production tax credit. The credit equals a base percent of value added: 30% generally and 35% for final production of a drug substa…

## Related bills

- 119-s-2342: Intelligence Authorization Act for Fiscal Year 2026
- 119-s-4615: Intelligence Authorization Act for Fiscal Year 2027
- 119-s-2142: GOLDEN DOME Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-2010: TERMS Act
- 119-s-292: Educational Choice for Children Act of 2025

## Sources
- [119-s-1891 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1891)

## Related
- [119-s-2342: Intelligence Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2342)
- [119-s-4615: Intelligence Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4615)
- [119-s-2142: GOLDEN DOME Act of 2025](https://policyrisk.com/legislation/119-s-2142)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2010: TERMS Act](https://policyrisk.com/legislation/119-s-2010)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1891 (as of 2025-12-21).