[Congressional Record Volume 167, Number 87 (Wednesday, May 19, 2021)]
[Senate]
[Pages S3119-S3121]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1587. Mr. GRAHAM submitted an amendment intended to be proposed to 
amendment SA 1502 proposed by Mr. Schumer to the bill S. 1260, to 
establish a new Directorate for Technology and Innovation in the 
National Science Foundation, to establish a regional technology hub 
program, to require a strategy and report on economic security, 
science, research, innovation, manufacturing, and job creation, to 
establish a critical supply chain resiliency program, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place in title I of division F, insert 
     the following:

                       Subtitle __--U.S. MADE Act

     SEC. 61__. SHORT TITLE.

       This subtitle may be cited as the ``United States 
     Manufacturing Availability of Domestic Equipment Act'' or the 
     ``U.S. MADE Act of 2021''.

     SEC. 61__. DOMESTIC PURCHASING REQUIREMENT FOR PERSONAL 
                   PROTECTIVE EQUIPMENT ACQUISITIONS FOR THE 
                   STRATEGIC NATIONAL STOCKPILE.

       Section 319F-2(a) of the Public Health Service Act (42 
     U.S.C. 247d-6b(a)), as amended by section 4153(f)(3), is 
     further amended by adding at the end the following:
       ``(7) Domestic procurement requirement for personal 
     protective equipment.--
       ``(A) Requirement.--Except as provided in subparagraphs (C) 
     and (D), funds appropriated or otherwise available to the 
     Secretary for the Strategic National Stockpile may not be 
     used for the procurement of an

[[Page S3120]]

     item described in subparagraph (B) unless the item was grown, 
     reprocessed, reused, or produced in the United States and 
     meets all applicable requirements of the Food and Drug 
     Administration.
       ``(B) Covered items.--An item described in this 
     subparagraph is an article or item of--
       ``(i) personal protective equipment and clothing (and the 
     materials and components thereof), other than sensors, 
     electronics, or other items added to, and not normally 
     associated with, such personal protective equipment;
       ``(ii) sanitizing supplies and ancillary medical supplies 
     such as disinfecting wipes, privacy curtains, beds and 
     bedding, testing swabs, gauze and bandages, tents, 
     tarpaulins, covers, or bags; or
       ``(iii) any other textile medical supplies and textile 
     equipment described in paragraph (1).
       ``(C) Availability exception.--Subparagraph (A) shall not 
     apply to an item described in subparagraph (B)--
       ``(i) that is, or that includes, a material listed in 
     section 25.104 of the Federal Acquisition Regulation as one 
     for which a non-availability determination has been made;
       ``(ii) as to which the Secretary determines that a 
     sufficient quantity of a satisfactory quality of such item 
     that is grown, reprocessed, reused, or produced in the United 
     States cannot be procured as, and when, needed; or
       ``(iii) if, after maximizing to the extent feasible sources 
     consistent with subparagraph (A), the Secretary certifies 
     every 120 days that it is necessary to procure products under 
     this paragraph under expedited procedures to respond to the 
     immediate needs of a public health emergency pursuant to 
     section 319.
       ``(D) Consultation.--The Secretary shall consult with the 
     United States Trade Representative on a matter under this 
     subsection that concerns an obligation of the United States 
     under any international trade agreement.
       ``(E) Notification required within 7 days after procurement 
     contract award if certain exceptions applied.--In the case of 
     any procurement contracts of an item described in 
     subparagraph (B), if the Secretary applies the exception 
     described in subparagraph (C) with respect to that 
     procurement contract, the Secretary shall, not later than 7 
     days after the awarding of the procurement contract, post a 
     notification that the exception has been applied on the 
     relevant Internet website maintained by the General Services 
     Administration, except for any information that is exempt 
     from mandatory disclosure under section 552 of title 5, 
     United States Code.
       ``(F) Training during fiscal year 2022.--
       ``(i) In general.--The Secretary shall ensure that each 
     member of the acquisition workforce in the Department of 
     Health and Human Services who participates substantially on a 
     regular basis in procurements related to the maintenance of 
     the Strategic National Stockpile receives training during 
     fiscal year 2022 on the requirements of this paragraph. 
     During such training, the Secretary shall engage with 
     manufacturers and distributors of items described in 
     subparagraph (B) to take into consideration availability of 
     such items and facilitate processes pursuant to this 
     paragraph.
       ``(ii) Inclusion of information in new training programs.--
     The Secretary shall ensure that any training program for the 
     acquisition workforce, as described in clause (i), developed 
     or implemented after fiscal year 2022, includes comprehensive 
     information on the requirements described in subparagraph 
     (A).
       ``(G) Effective date.--The Secretary shall increase the 
     percentage of contracts by value entered into for products 
     described in subparagraph (B) incrementally to 100 percent as 
     soon as practicable, but in no event later than the end of 
     the 5-year period beginning on the date of enactment of this 
     paragraph. The Secretary shall notify the Committee on 
     Health, Education, Labor, and Pensions of the Senate and the 
     Committee on Energy and Commerce of the House of 
     Representatives within 60 days of such date of enactment 
     regarding the percentage of products described in 
     subparagraph (B) that meet the requirements of this 
     paragraph.
       ``(H) Report.--Not later than 90 days after the date of 
     enactment of this paragraph, the Secretary shall submit to 
     the Committee on Health, Education, Labor, and Pensions of 
     the Senate and the Committee on Energy and Commerce of the 
     House of Representatives a report assessing the 
     implementation of this paragraph and the feasibility of 
     applying the requirements of this paragraph to--
       ``(i) not less than 50 percent of contracts by value 
     entered into for products described in subparagraph (B) by 
     September 30, 2022;
       ``(ii) not less than 75 percent of contracts by value 
     entered into for products described in subparagraph (B) by 
     March 31, 2023; and
       ``(iii) not less than 100 percent of contracts by value 
     entered into for products described in subparagraph (B) by a 
     date that is not less than 2 years after the date of 
     enactment of this paragraph.''.

     SEC. 61__. INVESTMENT CREDIT FOR QUALIFYING MEDICAL PERSONAL 
                   PROTECTIVE EQUIPMENT MANUFACTURING PROJECTS.

       (a) In General.--Subpart E of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 is amended by 
     inserting after section 48C the following new section:

     ``SEC. 48D. QUALIFYING MEDICAL PERSONAL PROTECTIVE EQUIPMENT 
                   MANUFACTURING PROJECT CREDIT.

       ``(a) In General.--For purposes of section 46, the 
     qualifying medical personal protective equipment 
     manufacturing project credit for any taxable year is an 
     amount equal to 30 percent of the qualified investment for 
     such taxable year with respect to any qualifying medical 
     personal protective equipment manufacturing project of the 
     taxpayer.
       ``(b) Qualified Investment.--
       ``(1) In general.--For purposes of subsection (a), the 
     qualified investment for any taxable year is--
       ``(A) in the case of any eligible property placed in 
     service by the taxpayer during such taxable year, the basis 
     of such property, and
       ``(B) in the case of any property previously placed in 
     service by the taxpayer during any period before such taxable 
     year which qualifies as eligible property for such taxable 
     year, the adjusted basis of such property (as determined as 
     of the beginning of such taxable year).
       ``(2) Certain qualified progress expenditures rules made 
     applicable.--Rules similar to the rules of subsections (c)(4) 
     and (d) of section 46 (as in effect on the day before the 
     enactment of the Revenue Reconciliation Act of 1990) shall 
     apply for purposes of this section.
       ``(3) Limitation.--The amount which is treated as the 
     qualified investment for all taxable years with respect to 
     any qualifying medical personal protective equipment 
     manufacturing project shall not exceed the amount designated 
     by the Secretary as eligible for the credit under this 
     section.
       ``(c) Definitions.--
       ``(1) Qualifying medical personal protective equipment 
     manufacturing project.--
       ``(A) In general.--The term `qualifying medical personal 
     protective equipment manufacturing project' means a project--
       ``(i) which re-equips, expands, establishes, or continues a 
     manufacturing facility for the production of--

       ``(I) any item described in paragraph (7)(B) of section 
     319F-2(a) of the Public Health Service Act (42 U.S.C. 247d-
     6b(a)), or
       ``(II) any textile products for medical applications which 
     are not described in subclause (I), as identified by the 
     Secretary, in consultation with the Secretary of Health and 
     Human Services, and

       ``(ii) any portion of the qualified investment of which is 
     certified by the Secretary under subsection (d) as eligible 
     for a credit under this section.
       ``(B) Exception.--Subclause (I) of subparagraph (A)(i) 
     shall not include sensors, electronics, or other items added 
     to, and not normally associated with, equipment or clothing 
     described in such subclause.
       ``(2) Eligible property.--The term `eligible property' 
     means any property--
       ``(A) which is necessary for the production of property 
     described in paragraph (1)(A)(i),
       ``(B) which is--
       ``(i) tangible personal property, or
       ``(ii) other tangible property (not including a building or 
     its structural components), but only if such property is used 
     as an integral part of the manufacturing facility described 
     in such paragraph,
       ``(C) with respect to which depreciation (or amortization 
     in lieu of depreciation) is allowable, and
       ``(D) which is part of a qualifying medical personal 
     protective equipment manufacturing project.
       ``(d) Qualifying Medical Personal Protective Equipment 
     Manufacturing Project Program.--
       ``(1) Establishment.--
       ``(A) In general.--Not later than 90 days after the date of 
     enactment of this section, the Secretary, in consultation 
     with the Secretary of Health and Human Services, shall 
     establish a qualifying medical personal protective equipment 
     manufacturing project program to consider and award 
     certifications for qualified investments eligible for credits 
     under this section to qualifying medical personal protective 
     equipment manufacturing project sponsors.
       ``(B) Limitation.--The total amount of credits that may be 
     allocated under the program shall not exceed $7,500,000,000.
       ``(2) Certification.--
       ``(A) Application period.--Each applicant for certification 
     under this paragraph shall submit an application (containing 
     such information as the Secretary may require) during the 1-
     year period beginning on the date the Secretary establishes 
     the program under paragraph (1).
       ``(B) Time to meet criteria for certification.--Each 
     applicant for certification shall have 1 year from the date 
     of acceptance by the Secretary of the application during 
     which to provide to the Secretary evidence that the 
     requirements of the certification have been met.
       ``(C) Period of issuance.--An applicant which receives a 
     certification shall have 2 years from the date of issuance of 
     the certification in order to place the project in service 
     and if such project is not placed in service by that time 
     period, then the certification shall no longer be valid.
       ``(3) Selection criteria.--In determining which qualifying 
     medical personal protective equipment manufacturing projects 
     to certify under this section, the Secretary shall take into 
     consideration which projects--
       ``(A) will provide the greatest net increase in job 
     creation (both direct and indirect) within the United States 
     (as defined in section 4612(a)(4)) during the credit period,
       ``(B) will provide the largest net increase in the amount 
     of medical personal protective

[[Page S3121]]

     equipment for which there is the greatest need for purposes 
     of the Strategic National Stockpile (as described in section 
     319F-2(a) of the Public Health Service Act (42 U.S.C. 247d-
     6b(a))),
       ``(C) have the greatest potential to help achieve medical 
     manufacturing independence for the United States, and
       ``(D) have the greatest potential to meet current demand or 
     sudden surges in demand for personal protective equipment.
       ``(4) Review and redistribution.--
       ``(A) Review.--Not later than 3 years after the date of 
     enactment of this section, the Secretary shall review the 
     credits allocated under this section as of such date.
       ``(B) Redistribution.--The Secretary may reallocate credits 
     awarded under this section if the Secretary determines that--
       ``(i) there is an insufficient quantity of qualifying 
     applications for certification pending at the time of the 
     review, or
       ``(ii) any certification made pursuant to paragraph (2) has 
     been revoked pursuant to paragraph (2)(B) because the project 
     subject to the certification has been delayed as a result of 
     third party opposition or litigation to the proposed project.
       ``(C) Reallocation.--If the Secretary determines that 
     credits under this section are available for reallocation 
     pursuant to the requirements set forth in paragraph (2), the 
     Secretary is authorized to conduct an additional program for 
     applications for certification.
       ``(5) Disclosure of allocations.--The Secretary shall, upon 
     making a certification under this subsection, publicly 
     disclose the identity of the applicant and the amount of the 
     credit with respect to such applicant.
       ``(e) Denial of Double Benefit.--No credit shall be allowed 
     under any provision of this chapter with respect to any 
     amount taken in account in determining the credit allowed to 
     a taxpayer under this section.''.
       (b) Conforming Amendments.--
       (1) Section 46 of the Internal Revenue Code of 1986 is 
     amended--
       (A) by striking ``and'' at the end of paragraph (5);
       (B) by striking the period at the end of paragraph (6) and 
     inserting ``, and''; and
       (C) by adding at the end the following:
       ``(7) the qualifying medical personal protective equipment 
     manufacturing project credit.''.
       (2) Section 49(a)(1)(C) of such Code is amended--
       (A) by striking ``and'' at the end of clause (iv);
       (B) by striking the period at the end of clause (v) and 
     inserting ``, and''; and
       (C) by adding at the end the following:
       ``(vi) the basis of any property which is part of a 
     qualifying medical personal protective equipment 
     manufacturing project under section 48D.''.
       (3) Section 50(a)(2)(E) of such Code is amended by striking 
     ``or 48C(b)(2)'' and inserting ``, 48C(b)(2), or 48D(b)(2)''.
       (4) The table of sections for subpart E of part IV of 
     subchapter A of chapter 1 of such Code is amended by 
     inserting after the item relating to section 48C the 
     following new item:

``Sec. 48D. Qualifying medical personal protective equipment 
              manufacturing project credit.''.
       (c) Treatment Under Base Erosion Tax.--Section 
     59A(b)(1)(B)(ii) of the Internal Revenue Code of 1986 is 
     amended by striking ``plus'' at the end of subclause (I), by 
     redesignating subclause (II) as subclause (III), and by 
     inserting after subclause (I) the following new subclause:

       ``(II) the credit allowed under section 38 for the taxable 
     year which is properly allocable to the portion of the 
     investment credit determined under section 46 that is 
     properly allocable to section 48D(a), plus''.

       (d) Effective Date.--The amendments made by this section 
     shall apply to projects certified after the date of enactment 
     of this Act.
                                 ______