; table of contents. Sec. 2. Findings. Sec. 3. Statement of policy. TITLE I—Sanctions with respect to the People's Republic of China Sec. 101. Sanctions with respect to the obstruction or failure of the People's Republic of China to cooperate in investigations relating to the outbreak of COVID–19. TITLE II—Ensuring a safe and secure supply of pharmaceuticals for the United States Sec. 201. Food and Drug Administration reporting requirements. TITLE III—Encouraging the return and development of United States industry Sec. 301. Increase in alternative simplified research credit. Sec. 302. Special rules for certain United States manufacturers. Sec. 303. Domestic purchasing requirement for personal protective equipment acquisitions for the Strategic National Stockpile. TITLE IV—Matters relating to Taiwan Sec. 401. Participation of Taiwan in the World Health Organization. Sec. 402. Briefing on United States strategy regarding Taiwan’s international recognition. Sec. 403. Sense of Congress on the implementation of the Asia Reassurance Initiative Act. 2. Findings Congress makes the following findings: (1) The People’s Republic of China, including the Government of the People’s Republic of China and the Chinese Communist Party, has mishandled its management and response to the outbreak of coronavirus disease 2019 (commonly known as COVID–19 ) in Wuhan, Hubei Province. (2) On December 31, 2019, the World Health Organization headquarters in Geneva learned of pneumonia with an unknown cause, not from Chinese authorities, but from a United States-based listserv, Pro-MED, a platform for sharing early, open-source intelligence about potential epidemics. (3) On January 9, 2020, the Chinese Communist Party officially announced a coronavirus outbreak, 2 days after the World Health Organization announced an outbreak and 8 days after closing the Wuhan Hua’nan wet market. (4) The Chinese Communist Party continually suppressed medical information, such as early knowledge of the risk of human-to-human transmission of the SARS–CoV–2