100 percent, and (3) paragraph (8) of such section shall not apply. (b) Qualified pharmaceutical and medical device manufacturing property For purposes of this section, the term qualified pharmaceutical and medical device manufacturing property means any tangible property placed in service in the United States as part of the construction or expansion of property for the manufacture of drugs (as defined in section 201(g) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(g) )) or medical devices (as defined in section 201(h) of such Act ( 21 U.S.C. 321(h) ), including personal protective equipment and any other item determined by the National Commission on United States Preparedness for National Emergencies to be necessary.