SEC. 936 TEN YEAR PHASE-OUT ENACTED BY SMALL BUSINESS TAX BILL; WYETH-AYERST LODINE PATENT EXTENSION FAILS TO FIND HOME IN INSURANCE PORTABILITY BILL
Executive Summary
The pharmaceutical industry will not be able to claim any tax credits from Puerto Rican operations after Jan. 1, 2006 under the conference agreement on the Small Business Job Protection Act of 1996 approved by Congress before the August recess.