; (ii) for each territory, information on the increased amount under paragraph (3) and how the territory has applied such amount, including the territory’s program design, expenditures, and number of individuals (and dual-eligible individuals) assisted; and (iii) a description of differences between how such territories are treated under part D of title XVIII and under this title compared with the treatment of the 50 States and the District of Columbia under such part and this title for different fiscal years within the period covered under the report. (C) Recommendations Such report shall include recommendations for improving prescription drug coverage for low-income individuals in each territory, including recommendations regarding each of the following alternative approaches: (i) Adjusting the aggregate amount specified in paragraph (3)(B). (ii) Allowing residents of the territories to be subsidy eligible individuals under section 1860D–14, notwithstanding subsection (a)(3)(F) of such section, or providing substantially equivalent low-income prescription drug subsidies to such residents. . C Miscellaneous 351. Modified treatment of territories with respect to application of ACA annual health insurance provider fees Section 9010 of the Patient Protection and Affordable Care Act ( 26 U.S.C. 4001 note prec.) is amended— (1) in subsection (b)(1), by inserting subject to subsection (j)(1), after With respect to each covered entity, ; and (2) by striking subsection (j) and inserting the following: (j) Special rules for treatment of territories (1) In general In applying this section with respect to United States health risks located outside of the 50 States or the District of Columbia for years beginning with 2018— (A) the amount of the fee under subsection (b) shall be 50 percent of the amount of the fee otherwise determined; (B) the Secretary shall deposit the amount of such fees collected for each territory into a separate account