### Question
How is the term qualified clinical testing expenses defined?


### Answer
The term **qualified clinical testing expenses** is defined in *26 U.S.C. § 45C* as the following:

> the amounts which are paid or incurred by the taxpayer during the taxable year which would be described in subsection (b) of section 41 if such subsection were applied with the modifications set forth in subparagraph (B)

#### Citation:
  - *26 U.S.C. § 45C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

