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Biotech tax credits

Executive Summary

Biotech companies could carry forward full net operating losses for tax purposes under "Biotechnology Future Investment Expansion Act" (HR 2968) introduced July 25 by Reps. Eric Cantor (R-Va.), Benjamin Cardin (D-Md.) and Robert Matsui (D-Calif.). Currently, companies that engage in "routine equity financings," which technically qualify as a change of ownership, cannot transfer full net operating losses to the purchaser, Biotechnology Industry Organization says...
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