Manufacturing API, Drugs, and Excipients in America Act or the MADE in America Act This bill establishes a tax credit for certain manufacturers of pharmaceuticals or medical products. Specifically, the bill establishes a tax credit for manufacturers of pharmaceuticals, active pharmaceutical ingredients, excipients (i.e., inactive ingredients), medical diagnostic devices, or personal protective equipment, if they are located in a designated distressed zone. The tax credit is equal to 25% of the manufacturer's production expenditures; the credit increases to 30% of expenditures if a substantial portion of the manufacturer's employees reside in a distressed zone. The bill defines distressed zone as an area that has been designated as a qualified opportunity zone by the Internal Revenue Service (i.e., an economically distressed community in which certain new investments may be eligible for preferential tax treatment) and that has a poverty rate of over 30%.