Made in America Pandemic Preparedness Act

To amend title 41, United States Code, and the Internal Revenue Code of 1986, to ensure availability of personal protective equipment during pandemics and other public health emergencies through stockpile requirements and domestic manufacturing incentives, and for other purposes. 1. Short title This Act may be cited as the Made in America Pandemic Preparedness Act 2. Requirement to maintain sufficient personal protective equipment stockpile and domestic supply chains for national security purposes (a) In general Chapter 83 8302A. Personal protective equipment stockpile and domestic supply chains (a) Domestic content requirement (1) In general To ensure strategic domestic supply chain capabilities for national security purposes, all personal protective equipment procured for the Strategic National Stockpile shall be personal protective equipment that is produced in the United States. (2) Exception Paragraph (1) shall not apply with respect to the procurement of an item that is personal protective equipment if the Secretary determines that— (A) applying such paragraph would be inconsistent with the public interest or national security interest; (B) such item is not produced in the United States in sufficient and reasonably available quantities and of a satisfactory quality; (C) applying paragraph (1)— (i) with respect to a contract, cooperative agreement, or transaction to be entered into on or before the date that is 5 years after the date of the enactment of the Made in America Pandemic Preparedness Act (ii) with respect to a contract, cooperative agreement, or transaction to be entered into after the date that is 5 years after the date of the enactment of the Made in America Pandemic Preparedness Act (D) such item is, or includes, materials determined to be nonavailable in accordance with section 25.104 of the Federal Acquisition Regulation. (3) Notification of noncompliance required If the Secretary determines that the requirement in paragraph (1) is not satisfied, the Secretary shall— (A) submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Oversight and Reform of the House of Representatives quarterly— (i) a notification stating that such requirement has not been satisfied; and (ii) a report on— (I) the personal protective equipment in the Strategic National Stockpile; (II) any contract, cooperative agreement, or other transaction entered into in the prior quarter for the procurement of personal protective equipment not produced in the United States, including the exception under subsection (a)(5) applied with respect to such contract; and (III) any actions taken by the Secretary to ensure that the requirement under paragraph (1) is satisfied; and (B) post on the website maintained by the Administrator of General Services at SAM.gov (or any successor site) each notification required by subparagraph (A)(i), except for any information that is exempt from mandatory disclosure under section 552 of title 5, United States Code. (b) Sufficiency of strategic national stockpile The Director shall work with the Secretary to issue a biannual report to Congress that includes the following: (1) The state of personal protective equipment inventory in the Strategic National Stockpile. (2) The state of personal protective equipment inventory in stockpiles of other Federal agencies. (3) Estimates of the state of personal protective equipment inventory of non-Federal entities. (4) Estimates of the quantities of personal protective equipment that would be required for an array of possible emergencies, including a pandemic or other emergency declared under section 319 of the Public Health Service Act ( 42 U.S.C. 247d (c) Website The Administrator of General Services shall post on the website maintained by the Administrator at SAM.gov (or any successor site) information that identifies suppliers that can provide personal protective equipment that is produced in the United States for the Strategic National Stockpile. (d) Application This section shall be applied in a manner consistent with United States obligations under international agreements. (e) Definition In this section— (1) Director The term Director (2) Personal protective equipment The term personal protective equipment (3) Produced in the United States The term produced in the United States (A) the item that is manufactured or assembled in the United States; and (B) the total value of the parts or components contained in the item that are not grown, reprocessed, reused, manufactured, or assembled in the United States does not exceed 25 percent of the total purchase price of the item. (4) Strategic National Stockpile The term Strategic National Stockpile 42 U.S.C. 247d–6b (5) Secretary The term Secretary (f) Rule of construction Nothing in this section shall be construed to limit the private distribution, purchase, or sale of personal protective equipment from sources other than the Strategic National Stockpile. . (b) Effective date This section, and the amendments made by this section, shall take effect on the date that is six months after the date on which this section is enacted. (c) Technical and conforming amendment The table of sections at the beginning of chapter 83 8302A. Personal protective equipment stockpile and domestic supply chains. . 3. Pandemic preparation tax credit (a) In general Subpart D of part IV of subchapter A of chapter 1 45U. Pandemic preparation tax credit (a) Allowance of credit For purposes of section 38, the pandemic preparation tax credit determined under this section for the taxable year is an amount equal to 20 percent of the expenses paid or incurred by the taxpayer during such taxable year for purposes of producing personal protective equipment (including manufacturing technology upgrades, workforce training expenses, components, parts, or raw material used to make personal protective equipment) that qualifies for addition to the Strategic National Stockpile under section 8302A(a)(1) of title 41, United States Code. (b) Denial of double benefit No deduction or credit shall be allowed under any other provision of this chapter with respect to any amount taken into account in determining the credit allowed to a taxpayer under this section. (c) Regulations The Secretary shall prescribe such regulations as are necessary or appropriate to carry out the purpose of this section. . (b) Credit made part of general business credit Section 38(b) plus , plus (34) the pandemic preparation credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45U. Pandemic preparation tax credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Made in America Pandemic Preparedness Act This bill establishes a pandemic preparation tax credit and a requirement to maintain in the Strategic National Stockpile a specified amount of personal protective equipment (PPE). The pandemic preparation tax credit is an amount equal to 20% of the qualified expenses paid or incurred by the taxpayer for purposes of producing PPE that qualifies for addition to the Strategic National Stockpile. The bill requires, with some exceptions, that the PPE in the stockpile be produced domestically. If the Department of Health and Human Services (HHS) determines that the requirement is not satisfied, it shall (1) notify specified congressional committees on a quarterly basis, and (2) post each notification on a General Services Administration website. The Office of Management and Budget must work with HHS to report biannually on (1) the inventory of PPE in the Strategic National Stockpile and in stockpiles of other federal agencies and nonfederal entities, and (2) the quantities of PPE that would be required for an array of possible emergencies, including a pandemic or other public health emergency that could last at least a year.