; (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) 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) Effective date The amendments made by this section shall apply to property the construction of which begins after December 31, 2019.