Preventing Pandemic Profiting Act This bill creates a new criminal offense for price gouging during a state of emergency. Specifically, in a location that has received a state of emergency declaration, the bill prohibits the sale of certain goods or services—those vital and necessary for consumer health, safety, and welfare—at an unconscionably excessive price (e.g., a price higher than the average price during the 30-day period before the emergency declaration was made). A violator is subject to fine, a prison term of up to five years, or both.