# 119-hr-1396: PILLS Act

119-hr-1396, PILLS Act, is a 119th Congress bill sponsored by Rep. Tenney, Claudia [R-NY-24] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1396
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1396
- Congress: 119
- Title: PILLS Act
- Status: introduced
- Introduced: 2025-02-14
- Sponsor: Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates new tax credits to boost U.S. production of generic drugs and biosimilars.** The bill would add a production credit and a separate investment credit that reward domestic manufacturing, include domestic-content bonuses, and limit awards for certain foreign-related entities. - Manufacturers and drug producers: Would establish Sec. 45BB, a production credit for each eligible component made and sold in the United States in a trade or business. The base credit is 30 percent of value added and rises to 35 percent for final drug substances or products, with an extra bonus tied to the share of U.S. content. - Investors and facility builders: Would create Sec. 48F, an investment credit equal to 25 percent of qualified investment in U.S. facilities that produce eligible components. The credit applies to property placed in service after December 31, 2026 and does not apply to constructions that begin after December 31, 2028. - Tax mechanics and safeguards: Credits would be optionally payable or transferable under rules like other refundable credits, but taxpayers defined as “foreign entities of concern” would be barred. The production credit excludes items from facilities with unresolved FDA warning letters after September 1, 2009.

## Cosponsors (2)

- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-09-26T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-11-20T00:00:00.000Z

## Provisions PRIA read

- 25% credit to build drug plants: benefit, high. If enacted, companies that build or upgrade U.S. facilities to make generic drugs, biosimilars, or their inputs could get a 25% investment tax credit. The credit would equal 25% of the basis of qualified property you place in service after December 31, 2026. It would not apply if construction begin…
- Tax credit for U.S.-made generics: benefit, high. If enacted, drug makers could claim a new credit for each eligible component made in the United States and sold to an unrelated buyer. The credit would be 30% of the value you added, or 35% if you did the final production step of a drug substance, drug product, or biologic. A domestic content bonus…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3816: Weather Act Reauthorization Act of 2025
- 119-hr-2570: Maximum Pressure Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6766: Essential Caregivers Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act

## Sources
- [119-hr-1396 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1396)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1396 (as of 2026-04-21).