security clearances to the extent possible pursuant to ex-
isting procedures and requirements, except that no person 
shall be provided with access to classified information 
under this title without the appropriate security clear-
ances. 
SEC. 210. REPORTS OF COMMISSION; TERMINATION. 
(a) INTERIM REPORTS.—The Commission may sub-
mit to the President and Congress interim reports con-
taining such findings, conclusions, and recommendations 
for corrective measures as have been agreed to by a major-
ity of Commission members. 
(b) FINAL REPORT.—Not later than 18 months after 
the date of the enactment of this Act, the Commission 
shall submit to the President and Congress a final report 
containing such findings, conclusions, and recommenda-
tions for corrective measures as have been agreed to by 
a majority of Commission members. 
(c) REPORT ON ESSENTIAL PRODUCTS, MATERIALS, 
INGREDIENTS, AND EQUIPMENT REQUIRED.—Not later 
than 18 months after the date of the enactment of this 
Act, the Commission shall submit to the President and 
Congress a report on the findings of the Commission re-
garding which medical, pharmaceutical, and emergency 
preparedness products are determined to be essential for 
purposes of section 101(b). 
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(d) REPORT ON STATE ACTIONS.—Not later than 18 
months after the date of the enactment of this Act, the 
Commission shall submit to the President and Congress 
a report on— 
(1) actions States should take to be better pre-
pared; 
(2) national Federal stockpile requirements; 
and 
(3) national surge capacity infrastructure defi-
ciencies in hospitals and medical centers. 
(e) TERMINATION.— 
(1) IN GENERAL.—The Commission, and all the 
authorities of this title, shall terminate 60 days after 
the date on which the final report is submitted 
under subsection (b). 
(2) ADMINISTRATIVE ACTIVITIES BEFORE TER-
MINATION.—The Commission may use the 60-day 
period referred to in paragraph (1) for the purpose 
of concluding its activities, including providing testi-
mony to committees of Congress concerning its re-
ports and disseminating the final report. 
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TITLE III—STATE IMPLEMENTA-
TION OF FINDINGS BY COM-
MISSION 
SEC. 301. STATE IMPLEMENTATION OF FINDINGS. 
(a) LOSS OF FEDERAL FUNDING.—Except as pro-
vided in subsection (b), any State that fails to implement 
the findings of the report described in section 310(d) by 
January 1, 2026, at the State and local level will lose ac-
cess to all Federal funds for emergency preparedness. 
(b) EXEMPTION.—Notwithstanding subsection (a), 
the Secretary of Homeland Security may exempt a State 
from the loss of Federal funds if the Secretary determines 
that the State is working towards implementing the find-
ings in good faith. The Secretary shall evaluate each such 
exemption every fiscal year. 
TITLE IV—TEMPORARY 100 PER-
CENT EXPENSING FOR QUALI-
FYING GOODS 
SEC. 401. SPECIAL ALLOWANCE FOR CERTAIN PROPERTY. 
(a) IN GENERAL.—For purposes of section 168(k) of 
the Internal Revenue Code of 1986, in the case of any 
qualified pharmaceutical and medical device manufac-
turing property which is placed in service after December 
31, 2020, and before January 1, 2027— 
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(1) such property shall be treated as qualified 
property (within the meaning of such section); 
(2) the applicable percentage otherwise deter-
mined under section 168(k) of such Code with re-
spect to such property shall be 100 percent; and 
(3) paragraph (8) of such section shall not 
apply. 
(b) QUALIFIED PHARMACEUTICAL
AND MEDICAL 
DEVICE MANUFACTURING PROPERTY.—For purposes of 
this section, the term ‘‘qualified pharmaceutical and med-
ical device manufacturing property’’ means any tangible 
property placed in service in the United States as part 
of the construction or expansion of property for the manu-
facture of drugs (as defined in section 201(g) of the Fed-
eral Food, Drug, and Cosmetic Act (21 U.S.C. 321(g))) 
or medical devices (as defined in section 201(h) of such 
Act (21 U.S.C. 321(h)), including personal protective 
equipment and any other item determined by the National 
Commission on United States Preparedness for National 
Emergencies to be necessary. 
Æ 
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