drugs and devices (as those terms are defined in the Federal Food, Drug, and Cosmetic Act (
21 U.S.C. 301 et seq.)) and biological products (as that term is defined by section 351 of the Public Health Service Act (
42 U.S.C. 262)) that are approved, cleared, licensed, or authorized under either of such Acts for use in treating or preventing
COVID–19 and symptoms related to
COVID–19, and any materials, manufacturing machinery, additional manufacturing or fill-finish lines or facilities, technology, or equipment (including durable medical equipment) necessary to produce or use such drugs, biological products, or devices (including syringes, vials, or other supplies or equipment related to delivery, distribution, or administration).