Minor Animal Species Health and Welfare Act of 2000

Minor Animal Species Health and Welfare Act of 2000 - Amends the Federal Food, Drug, and Cosmetic Act to define: "minor species" as animals other than cattle, horses, swine, chickens, turkeys, dogs, and cats; and (2) "minor use" as use on minor species or on other species for a disease or condition that occurs infrequently or in limited geographic areas. Provides for the designation of new animal drugs as being for minor use and mandates approval exclusivity for seven or ten years. Allows marketing of unapproved drugs for minor species with no human food safety concern. Authorizes grants for minor use drug clinical testing and manufacturing. Modifies new animal drug approval requirements. Establishes the Office of Minor Use Animal Drug Development in the Center of Veterinary Medicine, Food and Drug Administration.

Amends the Internal Revenue Code to allow a business research tax credit (not applicable to grant funds) for minor use clinical research spending.