qualifying therapeutic discovery project

(1)The term “qualifying therapeutic discovery project” means a project which is designed— (A)to treat or prevent diseases or conditions by conducting pre-clinical activities, clinical trials, and clinical studies, or carrying out research protocols, for the purpose of securing approval of a product under section 505(b) of the Federal Food, Drug, and Cosmetic Act or section 351(a) of the Public Health Service Act, (B)to diagnose diseases or conditions or to determine molecular factors related to diseases or conditions by developing molecular diagnostics to guide therapeutic decisions, or (C)to develop a product, process, or technology to further the delivery or administration of therapeutics.

Source

26 USC § 48D(c)(1)


Scoping language

None: Default is title Scope
Is this correct? or