Made in America Emergency Preparedness Act This bill establishes in the legislative branch a National Commission on United States Preparedness for National Emergencies. Not later than 18 months after this bill's enactment, the commission shall report to the President and Congress regarding (1) which medical, pharmaceutical, and emergency preparedness products are determined to be essential; and (2) actions states should take to be better prepared, national federal stockpile requirements, and national surge capacity infrastructure deficiencies in hospitals and medical centers. States that fail to implement the findings of the commission's report by January 1, 2025, at the state and local level, will lose access to all federal funds for emergency preparedness unless the Department of Homeland Security exempts a state determined to be working to implement such findings in good faith. The bill (1) requires certain medical, pharmaceutical, and emergency preparedness products integral to the response to a national emergency to be manufactured and procured within the United States; and (2) provides for a temporary 100% expensing for firms that incur costs associated with pharmaceutical or medical device manufacturing within the United States, including personal protective equipment and other necessary items.