1. Short title This Act may be cited as the Manufacturing API, Drugs, and Excipients in America Act or the MADE in America Act . 2. Credit for pharmaceutical and medical device production activities in distressed zones (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45BB. Distressed zone pharmaceutical and medical device production credit (a) In general For purposes of section 38, the distressed zone pharmaceutical and medical device production credit for the taxable year shall be an amount equal to the applicable percentage of the qualified production activity expenditures of the taxpayer for the taxable year. (b) Applicable percentage For purposes of this section— (1) In general Except as provided in paragraph (2), the term applicable percentage means 25 percent. (2) Increased amount where employees reside in distressed zone In the case of any qualified pharmaceutical or medical device production business a substantial portion of the employees of which reside in a distressed zone, the applicable percentage shall be 30 percent. (c) Qualified production activity expenditures For purposes of this section— (1) In general The term qualified production activity expenditures means— (A) wages paid or incurred to an employee of the taxpayer for services performed by such employee in the conduct of a qualified pharmaceutical or diagnostic medical device production business in a distressed zone (but only if the employee’s principal place of employment is in a distressed zone), and (B) qualified pharmaceutical or medical device production expenditures. (2) Qualified pharmaceutical or medical device production business (A) In general The term qualified pharmaceutical or medical device production business means the trade or business of producing qualified pharmaceuticals in commercial quantities. (B) Qualified pharmaceuticals (i) In general The term qualified pharmaceuticals means pharmaceuticals, active