This bill, known as the "ABC Safe Drug Act," aims to reduce reliance on the People's Republic of China for pharmaceutical supplies in federal health programs. Beginning January 1, 2028, federal agencies like the Department of Health and Human Services, Department of Veterans Affairs, and Department of Defense will be restricted from purchasing drugs unless at least 60 percent of their active pharmaceutical ingredients (APIs) originate from countries other than China that meet FDA health and safety standards. This restriction tightens further on January 1, 2030, requiring 100 percent of APIs to be sourced from approved non-Chinese countries. The Secretary of Health and Human Services may issue waivers for these purchasing requirements until January 1, 2031, for agencies demonstrating a critical need. Furthermore, the bill amends the Federal Food, Drug, and Cosmetic Act to mandate that drug labeling clearly specify the country of origin for each active ingredient . To bolster domestic production, the legislation also introduces a temporary tax incentive, allowing 100 percent expensing for qualified pharmaceutical and medical device manufacturing property placed in service in the United States between 2025 and 2030. This provision aims to encourage the construction or expansion of manufacturing facilities within the U.S.