1. Credit for research activities of small businesses related to the mitigation of certain drug threats (a) In general Section 41(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting , and , and by adding at the end the following new paragraph: (4) in the case of a small business (as defined in subsection (b)(3)(D)(iii)), 10 percent of the qualified drug threat mitigation research expenses (as defined in subsection (i)) for the taxable year. . (b) Definitions Section 41 of such Code is amended by adding at the end the following new subsection: (i) Qualified drug threat mitigation research expenses For purposes of this section— (1) Qualified drug threat mitigation research expenses The term qualified drug threat mitigation research expenses means the qualified research expenses which would be determined under subsection (b) if qualified drug threat mitigation research were substituted for qualified research each place it appears therein. (2) Qualified drug threat mitigation research The term qualified drug threat mitigation research means qualified research which is undertaken for the purpose of discovering information related to mitigating or treating the effects of the use of a specified drug or to preventing, diverting, or intervening in such use. Such term shall not include any clinical research unless such research complies with the policies and guidelines of the National Institutes of Health for clinical research. (3) Specified drug (A) In general The term specified drug means any emerging drug, fentanyl, fentanyl-related substance, or methamphetamine. (B) Emerging drug The term emerging drug means a drug designated as an emerging drug threat under section 709(c) of the Office of National Drug Control Policy Reauthorization Act of 1998 ( 21 U.S.C. 1708(c) ). Such term shall include any such drug for any taxable year if such designation is in effect under such section at any time during such taxable