26 U.S.C. § 9825: Reporting on pharmacy benefits and drug costs

The beginning and end dates of the plan year. The number of participants and beneficiaries. Each State in which the plan is offered. The 50 brand prescription drugs most frequently dispensed by pharmacies for claims paid by the plan, and the total number of paid claims for each such drug. The 50 most costly prescription drugs with respect to the plan by total annual spending, and the annual amount spent by the plan for each such drug. The 50 prescription drugs with the greatest increase in plan expenditures over the plan year preceding the plan year that is the subject of the report, and, for each such drug, the change in amounts expended by the plan in each such plan year. hospital costs; health care provider and clinical service costs, for primary care and specialty care separately; costs for prescription drugs; and other medical costs, including wellness services; and the health plan; and the participants and beneficiaries. paid by employers on behalf of participants and beneficiaries, as applicable; and paid by participants and beneficiaries. the amounts so paid for each therapeutic class of drugs; and the amounts so paid for each of the 25 drugs that yielded the highest amount of rebates and other remuneration under the plan from drug manufacturers during the plan year. Any reduction in premiums and out-of-pocket costs associated with rebates, fees, or other remuneration described in paragraph (9). Not later than 18 months after the date on which the first report is required under subsection (a) and biannually thereafter, the Secretary, acting in coordination with the Inspector General of the Department of the Treasury, shall make available on the internet website of the Department of the Treasury a report on prescription drug reimbursements under group health plans, prescription drug pricing trends, and the role of prescription drug costs in contributing to premium increases or decreases under such plans, aggregated in such a way as no drug or plan specific information will be made public. No confidential or trade secret information submitted to the Secretary under subsection (a) shall be included in the report under subsection (b).