Made in America Pandemic Preparedness Act

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.