The incentive is the same as the one that compelled the Jewish man who helped the Samaritan man who was waylaid on the road to Jericho.
Jesus answered the question “who is my neighbor” and that answer has not been annulled.
The Good Samaritan didn’t have stock holders.
I don’t recall anyone forcing the Samaritan.
The Jewish man helped voluntary. You would impose costs on the Pharma industry rather than the whole of society. Why? Why is Pharmna uniquely responsible to develop a vaccine and you are not? How much will you give out of your own pocket as a Good Samaritan?