established under subsection (a). (3) Inclusion of contribution amounts in basic research for purposes of research credit (A) In general Paragraph (6) of section 41(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Opioids and STOP Pain Initiative The National Institutes of Health, if the payment is made in support of the Opioids and STOP Pain Initiative, as established by the Opioids and STOP Pain Initiative Act. . (B) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. (e) Authority Notwithstanding any other provision of the law, the Director of the National Institutes of Health may use funds available under subsection (b) to enter into transactions (other than contracts, cooperative agreements, or grants) to carry out research identified pursuant to the Opioids and STOP Pain Initiative established under subsection (a). (f) Reports (1) Annual reports Not later than October 1 of each of fiscal years 2019 through 2026, the Director of the National Institutes of Health shall submit to the Committee on Health, Education, Labor, and Pensions and the Committee on Appropriations of the Senate and the Committee on Energy and Commerce and the Committee on Appropriations of the House of Representatives, a report that includes— (A) the amount obligated or expended in the fiscal year prior to the fiscal year in which the report is being submitted for each program or activity described in this section (or an amendment made by this section)