### Question
What is the definition of rare disease or condition?


### Answer
The definition of **rare disease or condition** is as follows in *26 U.S.C. § 45C*:

> any disease or condition which—



(A) affects less than 200,000 persons in the United States, or



(B) affects more than 200,000 persons in the United States but for which there is no reasonable expectation that the cost of developing and making available in the United States a drug for such disease or condition will be recovered from sales in the United States of such drug

#### 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**

