; or (B) any gross income from research or development on qualified infectious disease products within the meaning given to such term in section 505E(g) of the Federal, Food, Drug, and Cosmetic Act; or (C) more than 50 percent of its gross income from activities related to health care. . (b) Made part of business credit Section 38(b) of such Code, as amended by section 2, is amended by striking plus at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , plus , and by adding at the end the following new paragraph: (38) the credit determined under section 45T(a). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code, as amended by section 2, is amended by adding at the end the following new item: Sec. 45T. Clinical testing expenses for rapid infectious diseases diagnostic tests. . (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.