S.Amdt. 1587

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

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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.
______