item: Subchapter AA—Medical Product Manufacturing in Economically Distressed Zones . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 3. Report on need for incentivizing development of therapies Not later than 90 days after the date of enactment of this Act, the Secretary of Health and Human Services shall examine and report to the Congress on— (1) the extent to which the health of aging individuals in the United States, African Americans, Hispanics, Native Americans, veterans, or other vulnerable populations in the United States has been disproportionately harmed by the COVID–19 pandemic and prior epidemics and pandemics