1. Short title This Act may be cited as the Disclosing Pharmaceutical Company Windfall Profits Act of 2018 . 2. Additional disclosure for pharmaceutical companies Section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ) is amended by adding at the end the following: (s) Additional disclosure for pharmaceutical companies (1) In general Each issuer required to file an annual or quarterly report under subsection (a) shall disclose in that report the information required by paragraph (2) if, during the period covered by the report, the issuer or any affiliate of the issuer is a drug manufacturer. (2) Information required If an issuer or an affiliate of the issuer is required to make a disclosure pursuant to paragraph (1), the disclosure shall include— (A) a country-by-country report; (B) a description of any change in dividend or change in share repurchase plan after November 2, 2017, and the total value of such change; (C) bonuses or other changes in compensation of officers or directors after November 2, 2017, and the total value and percentage changes in comparison to the prior year; (D) the total value of the research and experimentation tax credit (pursuant to section 41 of the Internal Revenue Code of 1986) claimed by the issuer or any affiliate for the preceding tax year; (E) the change in spending on research and development of prescription drugs, including an estimate of total value of investment in research and development and the total value of any change in research and development for which the change was principally the result of Public Law 115–97 (131 Stat. 2054); (F) the total amount of— (i) deferred foreign income subject to mandatory inclusion pursuant to section 965(a) of the Internal Revenue Code of 1986; and (ii) deductions allowable under section 965(c) of such Code, including the amount of such deductions attributable to the 8 percent rate equivalent percentage and the amount attributable to the 15.5 percent rate equivalent percentage