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 respect to the amount of the credit determined under this section. . (b) Credit made part of general business credit Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (32), striking the period at the end of paragraph (33) and inserting , plus , and adding at the end the following new paragraph: (34) the pandemic preparation credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45U. Pandemic preparation tax credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.