such taxable year. (e) Transferability (1) In general Any taxpayer holding a credit under this section may transfer for valuable consideration unused but otherwise allowable credit for use by a qualified pharmaceutical research taxpayer. A taxpayer that transfers any amount of credit under this section shall file a notification of such transfer to the Secretary in accordance with procedures and forms prescribed by the Secretary. (2) Use of transferred credit Any qualified pharmaceutical research taxpayer that receives credit that has been transferred shall use such credit for the taxable year in which the transfer occurred. Any unused amounts of such credit may be carried back or forward to other taxable years in accordance with section 39. (3) Definition of qualified pharmaceutical research taxpayer For purposes of this section, the term qualified pharmaceutical research taxpayer means any domestic corporation the primary mission of which is pharmaceutical research or development. . (b) Made part of business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the qualified infectious disease product credit determined under section 45S(a). . (c) Clerical amendments The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45S. Clinical testing expenses for qualified infectious disease products. . (d) Effective date The amendment made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act. 3. Clinical testing expenses for rapid infectious diseases diagnostic tests (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new section: 45T. Clinical testing expenses for rapid infectious diseases