; and (iii) by adding at the end the following: (III) the credit allowed under section 38 for the taxable year which is properly allocable to the priority medicine production credit determined under section 45U. . (B) Section 59A(b)(2)(B) is amended to read as follows: (B) by reducing (but not below zero) the regular tax liability (as defined in section 26(b)) for purposes of subparagraph (B) thereof by the excess (if any) of the aggregate amount of the credits allowed under this chapter against such regular tax liability over the credit allowed under section 38 for the taxable year which is properly allocable to the priority medicine production credit determined under section 45U, rather than the excess described in such paragraph. . (2) Coordination with research credit Section 41(c)(4)(A) is amended by striking 14 and inserting 20 . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 45T the following new item: Sec. 45U. Priority medicine production credit. (e) Effective date The amendments made by this section shall apply to qualified priority medicine expenses paid or incurred after December 31, 2020. 5. Improving regulatory efficiencies for transfer of drugs The Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 301 et seq.) is amended by inserting after section 505–1 of such Act ( 21 U.S.C. 355–1 ) the following: 505–2. Transfer of drugs to domestic establishments (a) In general Beginning not later than 90 days after the date of the enactment of this section, the Secretary shall expedite the review and approval of a supplemental application to an abbreviated new drug application approved under section 505(j) or a new drug application approved under section 505(c) that seeks to transfer manufacturing of one or more finished dosage forms of a drug or one or more active pharmaceutical ingredients therein from one or more foreign establishments