; 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. (e) 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. . 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: 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 qualified expenses paid or incurred by the taxpayer during such taxable year for purposes of producing personal protective equipment (including a component, part, or raw material of such personal protective equipment) that qualifies for addition to the Strategic National Stockpile under section 8032A(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