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.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4470 Introduced in House (IH)]
<DOC>
117th CONGRESS
1st Session
H. R. 4470
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 16, 2021
Mrs. Carolyn B. Maloney of New York introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committee on Oversight and Reform, for a period to be
subsequently determined by the Speaker, in each case for consideration
of such provisions as fall within the jurisdiction of the committee
concerned
_______________________________________________________________________
A BILL
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Made in America Pandemic
Preparedness Act''.
SEC. 2. REQUIREMENT TO MAINTAIN SUFFICIENT PERSONAL PROTECTIVE
EQUIPMENT STOCKPILE AND DOMESTIC SUPPLY CHAINS FOR
NATIONAL SECURITY PURPOSES.
(a) In General.--Chapter 83 of title 41, United States Code, is
amended by adding after section 8302 the following:
``Sec. 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, will
increase the cost of such contract, cooperative
agreement, or transaction by more than 50
percent; and
``(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, will
increase the cost of such contract, cooperative
agreement, or transaction by more than 25
percent; or
``(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) and that could last at least a year.
``(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' means the Director of
the Office of Management and Budget.
``(2) Personal protective equipment.--The term `personal
protective equipment' means an item designed to protect the
wearer or user from the spread of infection or other health
hazard, or to protect other individuals from possible infection
by the wearer, including a facemask, face covering, face
shield, gown, coverall, glove, goggle, respirator, protective
eyewear, biohazard container, shoe cover, hood, helmet, sleeve,
scrub suit, surgical drape, human remains bag, towel,
disinfecting wipe, triage tent, medical tent, or hand
sanitizer.
``(3) Produced in the united states.--The term `produced in
the United States' means, with respect to an item--
``(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' means the Strategic National Stockpile
under section 319F-2 of the Public Health Service Act (42
U.S.C. 247d-6b).
``(5) Secretary.--The term `Secretary' means the Secretary
of Health and Human Services.
``(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 of title 41, United States Code, is amended
by adding after the item related to section 8302 the following new
item:
``8302A. Personal protective equipment stockpile and domestic supply
chains.''.
SEC. 3. PANDEMIC PREPARATION TAX CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 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) of
the Internal Revenue Code of 1986 is amended by striking ``plus'' at
the end of paragraph (32), striking the period at the end of paragraph
(33) and inserting ``, plus'', and adding at the end the following new
paragraph:
``(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.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Ordered to be Reported in the Nature of a Substitute (Amended) by Voice Vote.
Committee Consideration and Mark-up Session Held.
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