The bill would give a tax credit to organizations that create new antibiotics and "rapid diagnostic tests"[1] that treat serious or life-threatening infections.

[2] According to Politico, "To encourage research and development, the bill would provide a new 50 percent tax credit for the clinical testing expenses of new antibiotics that treat serious or life-threatening infections and rapid infectious disease diagnostic tests.

[4] Reports published by the Centers for Disease Control and Prevention (CDC) reports have shown that approximately two million people in the United States suffered from antibiotic-resistant bacteria every year.

As a result, patients often stay in the hospital for a long time and need expensive treatments.

1840 was introduced on March, 30, 2017 and referred to the House Ways and Means Committee.