United States 119th Congress Status: In Committee 1 R cosponsors

S 1891 — PILLS Act

Last action — Read twice and referred to the Committee on Finance.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced May 22, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

8 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill establishes new tax credits for the production of generic drugs and biosimilars under the Internal Revenue Code, potentially benefiting manufacturers of these products.

  • Section 45BB

    For purposes of section 38, the generic drugs and biosimilars production credit for any taxable year is an amount equal to the credit amount determined under subsection (b) with respect to each eligible component which is--

    This adds a new section defining the generic drugs and biosimilars production credit.

  • Section 45BB

    For purposes of this section-- (1) Eligible component.-- (A) In general.--Except as provided in subparagraphs (B) and (C), the term `eligible component' means-- (i) an approved generic drug, (ii) a licensed biosimilar, and (iii) any drug substance, intermediate raw material, starting material, reagent, component, in-process material, inactive ingredient, container closure system, packaging, quality testing, or other material or service used, or sold with intention for use, in the production of an approved generic drug or a licensed biosimilar.

    This defines what constitutes an eligible component for the credit.

  • Section 45BB

    The credit under this subsection shall not be allowed to any taxpayer which, at any time during the taxable year, was a foreign entity of concern (as defined in section 9901(8) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4651)).

    This establishes eligibility criteria, excluding foreign entities of concern from receiving the credit.

  • Section 6417(b)

    The generic drugs and biosimilars production credit determined under section 45BB.

    This adds the new credit to the existing list of credits eligible for elective payment.

  • Section 6417(d)

    (E) Election with respect to generic drugs and biosimilars production credit.--

    This allows for an election concerning the newly established credit.

  • Section 6418(f)(1)(A)

    The generic drugs and biosimilars production credit determined under section 45BB.

    This includes the new credit in the transfer of credits provisions.

  • Section 38(b)

    the generic drugs and biosimilars production credit determined under section 45BB(a).

    This incorporates the new credit into the general business credit calculation.

  • Section 48F

    The generic drugs and biosimilars investment credit for any taxable year is an amount equal to 25 percent of the qualified investment for such taxable year with respect to any qualified facility of an eligible taxpayer.

    This establishes a new investment credit specifically for generic drugs and biosimilars.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

Show all 546 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation healthcare
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 1891?
S 1891 is sponsored by Cotton, Tom (Republican).
What is the current status of S 1891?
This bill is in committee in the Senate. Introduced May 22, 2025. It must pass committee before a floor vote.
Where can I track S 1891?
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