rare disease or condition

(1) Rare disease or condition For purposes of this section, the term “rare disease or condition” means any disease or condition which— (A) affects less than 200,000 persons in the United States, or (B) affects more than 200,000 persons in the United States but for which there is no reasonable expectation that the cost of developing and making available in the United States a drug for such disease or condition will be recovered from sales in the United States of such drug. Determinations under the preceding sentence with respect to any drug shall be made on the basis of the facts and circumstances as of the date such drug is designated under section 526 of the Federal Food, Drug, and Cosmetic Act.


26 USC § 45C(d)(1)

Scoping language

For purposes of this section
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