Expanding Access to Affordable Drugs and Medical Devices Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3325 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3325 To amend the Internal Revenue Code of 1986 to provide rules for determining the tax-exempt status of organizations that manufacture and distribute drugs and medical devices to meet public health needs, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 3, 2025 Ms. Rosen (for herself and Mr. Curtis) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide rules for determining the tax-exempt status of organizations that manufacture and distribute drugs and medical devices to meet public health needs, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Expanding Access to Affordable Drugs and Medical Devices Act''. SEC. 2. TREATMENT OF PUBLIC INTEREST DRUG OR MEDICAL DEVICE HEALTH CARE ORGANIZATIONS. (a) In General.--Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(s) Treatment of Public Interest Drug or Medical Device Health Care Organizations.-- ``(1) In general.--An organization that has been designated as a public interest drug or medical device health care organization under this subsection shall not fail to be treated as an organization described in subsection (c)(3) solely because such organization, either directly or by contract, manufactures or distributes drugs or medical devices in a manner consistent with its designation under this subsection. ``(2) Eligibility for designation.-- ``(A) In general.--The Secretary may designate an organization that,