Page:United States Statutes at Large Volume 124.djvu/887

 124 STAT. 861 PUBLIC LAW 111–148—MAR. 23, 2010 (4) SPECIFIED GOVERNMENT PROGRAM.—The term ‘‘specified government program’’ means— (A) the Medicare Part D program under part D of title XVIII of the Social Security Act, (B) the Medicare Part B program under part B of title XVIII of the Social Security Act, (C) the Medicaid program under title XIX of the Social Security Act, (D) any program under which branded prescription drugs are procured by the Department of Veterans Affairs, (E) any program under which branded prescription drugs are procured by the Department of Defense, or (F) the TRICARE retail pharmacy program under sec- tion 1074g of title 10, United States Code. (f) TAX TREATMENT OF FEES.—The fees imposed by this sec- tion— (1) for purposes of subtitle F of the Internal Revenue Code of 1986, shall be treated as excise taxes with respect to which only civil actions for refund under procedures of such subtitle shall apply, and (2) for purposes of section 275 of such Code, shall be consid- ered to be a tax described in section 275(a)(6). (g) REPORTING REQUIREMENT.—Not later than the date deter- mined by the Secretary of the Treasury following the end of any calendar year, the Secretary of Health and Human Services, the Secretary of Veterans Affairs, and the Secretary of Defense shall report to the Secretary of the Treasury, in such manner as the Secretary of the Treasury prescribes, the total branded prescription drug sales for each covered entity with respect to each specified government program under such Secretary’s jurisdiction using the following methodology: (1) MEDICARE PART D PROGRAM.—The Secretary of Health and Human Services shall report, for each covered entity and for each branded prescription drug of the covered entity covered by the Medicare Part D program, the product of— (A) the per-unit ingredient cost, as reported to the Secretary of Health and Human Services by prescription drug plans and Medicare Advantage prescription drug plans, minus any per-unit rebate, discount, or other price concession provided by the covered entity, as reported to the Secretary of Health and Human Services by the prescription drug plans and Medicare Advantage prescrip- tion drug plans, and (B) the number of units of the branded prescription drug paid for under the Medicare Part D program. (2) MEDICARE PART B PROGRAM.—The Secretary of Health and Human Services shall report, for each covered entity and for each branded prescription drug of the covered entity covered by the Medicare Part B program under section 1862(a) of the Social Security Act, the product of— (A) the per-unit average sales price (as defined in section 1847A(c) of the Social Security Act) or the per- unit Part B payment rate for a separately paid branded prescription drug without a reported average sales price, and (B) the number of units of the branded prescription drug paid for under the Medicare Part B program. Applicability.