H. R. 6979 proposes to amend the Internal Revenue Code of 1986 by introducing a tax credit for small businesses engaged in research activities aimed at mitigating and addressing drug threats, specifically related to emerging drugs, fentanyl, and methamphetamine. The bill...
Simple Explanation
H. R. 6979 is a plan to help small businesses by giving them a special coupon, called a tax credit, if they do research to fight bad drugs like fentanyl. The rules for this plan need to be clear and simple so everyone knows how to use it without any mix-ups.