; and (2) the Committee on Ways and Means and the Committee on Energy and Commerce of the House of Representatives. III Encouraging the return and development of United States industry 301. Increase in alternative simplified research credit (a) In general Subparagraph (A) of section 41(c)(4) of the Internal Revenue Code of 1986 is amended by striking 14 percent and inserting 20 percent . (b) Conforming amendment Clause (ii) of section 41(c)(4)(B) of the Internal Revenue Code of 1986 is amended by striking 6 percent and inserting 10 percent . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 302. Special rules for certain United States manufacturers (a) Increase in research credit Section 41(c)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Special rules for qualified manufacturers (i) In general In the case of a taxpayer who meets the requirements of clause (ii) for the taxable year— (I) subparagraph (A) shall be applied by substituting 30 percent for 20 percent , and (II) subparagraph (B)(ii) shall be applied by substituting 14 percent for 10 percent . (ii) Requirements (I) In general A taxpayer meets the requirements of this clause if not less than 50 percent of the gross receipts for applicable products sold by the taxpayer during the taxable year are produced or manufactured in whole or in significant part within the United States. (II) Applicable products For purposes of this clause, the term applicable product means any product with respect to which a credit was allowed under this section to the taxpayer in a preceding taxable year. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 303. Domestic purchasing requirement for personal protective equipment acquisitions for the Strategic National Stockpile (a) Requirement Except as provided in subsections (c) and (d), funds appropriated or otherwise available to the