Reports to Congress regarding supply chain resiliency

(a) Internal Revenue Service The Commissioner of Internal Revenue shall submit to Congress an annual report (beginning with calendar year 2027) regarding the utilization of the credits allowed under sections 45BB, 48F, and 48G of the Internal Revenue Code of 1986 (as added by this Act). (b) Department of Veterans Affairs The Secretary of Veterans Affairs shall submit to Congress an annual report (beginning with calendar year 2027) regarding the impact of the credits allowed under sections 45BB, 48F, and 48G of the Internal Revenue Code of 1986 (as added by this Act) on compliance with procurement of domestically manufactured drugs, biologics, active pharmaceutical ingredients, countermeasures and devices under the Buy American Act of 1933 (41 U.S.C. 8301 et seq.). (c) Department of Defense The Secretary of Defense shall submit to Congress an annual report (beginning with calendar year 2027) regarding the impact of the credits allowed under sections 45BB, 48F, and 48G of the Internal Revenue Code of 1986 (as added by this Act) on compliance with procurement of domestically manufactured drugs, biologics, active pharmaceutical ingredients, countermeasures and devices under the Buy American Act of 1933 (41 U.S.C. 8301 et seq.). (d) Food and Drug Administration The Commissioner of Food and Drugs shall submit to Congress an annual report (beginning with calendar year 2027) regarding the impact of the credits allowed under sections 45BB, 48F, and 48G of the Internal Revenue Code of 1986 (as added by this Act) on drug and device shortages.