training program for the acquisition workforce developed or implemented after fiscal year 2021, includes comprehensive information on the requirements described in subparagraph (A). (H) Application to other agencies If responsibility for maintaining the Strategic National Stockpile is transferred from the Department of Health and Human Services to any other Federal department or agency, the provisions of this paragraph shall apply to the head of such department or agency. (I) Effective date This paragraph shall apply with respect to contracts entered into by the Department of Health and Human Services beginning 60 days after the date of enactment of this paragraph. . 3. 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: 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 the basis of eligible property placed in service or continued in service by the taxpayer during such taxable year which is part of a qualifying medical personal protective equipment manufacturing project. (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