entity has the experience, capability, and capacity to provide such services. (4) An explanation of how the entity handles patients requiring treatment for a substance use disorder that the organization is not able to treat. (5) A description of what is needed, in the opinion of the entity, in order to improve the entity’s ability to meet the addiction treatment needs of the communities served by that entity. (6) Based on the identified needs of the communities served, a description of unmet needs and inadequate services and how such needs and services could be better addressed through additional Federal, State, or local government resources or funding to treat addiction to methamphetamine, crack cocaine, other types of cocaine, heroin, opioids, and other commonly abused drugs. (b) Report Not later than 1 year after the date of the enactment of this Act, the Secretary shall develop and submit to Congress a plan to direct appropriate resources to entities that provide substance use disorder treatment services in order to address inadequacies in services or funding identified through the survey described in subsection (a). IV Offsets 4001. Promoting value in Medicaid managed care Section 1903(m) of the Social Security Act ( 42 U.S.C. 1396b(m) ) is amended by adding at the end the following new paragraph: (7) (A) With respect to expenditures described in subparagraph (B) that are incurred by a State for any fiscal year after fiscal year 2020 (and before fiscal year 2024), in determining the pro rata share to which the United States is equitably entitled under subsection (d)(3), the Secretary shall substitute the Federal medical assistance percentage that applies for such fiscal year to the State under section 1905(b) (without regard to any adjustments to such percentage applicable under such section or any other provision of law) for the percentage that applies to such expenditures under section 1905(y). (B) Expenditures described in this subparagraph, with respect to a fiscal year to which subparagraph (A)