The USPTO has also published for review a proposed fee schedule that will expand an existing 50 percent discount on patent applicationfees for small entities.
And no cheating: you cannot simply recharacterize amounts that are ordinarily stated separately on the settlement statement, such as administrative fees and applicationfees, as points and take the deduction.
To fix chronic underfunding and speed drug approvals, Congress in 1992 passed a law forcing drug companies to pick up the cost of safety reviews via applicationfees for experimental medicines.