; and (2) make such database available on the public website of the Department of Health and Human Services. (b) Covered information The information relating to Federal support referred to in subsection (a)(1) includes all contracts, funding agreements, licensing arrangements, other transactions, and other arrangements entered into by the Federal Government and tax benefits provided with respect to research and development, and manufacturing, of a drug (including biological products), cell or gene therapy, or medical device intended to be manufactured, used, designed, developed, modified, repurposed, licensed, or procured to diagnose, mitigate, prevent, treat, or cure COVID–19, including but not limited to the following: (1) Licensing agreements pursuant to section 207 of title 35, United States Code. (2) Cooperative research and development agreements and licensing agreements pursuant to section 3710a of title 15, United States Code. (3) Funding agreements, as defined under section 201 of title 35, United States Code. (4) Other transactions entered into pursuant to the following statutes: (A) Section 319L of the Public Health Service Act ( 42 U.S.C. 247d–7e ). (B) Section 105 of the National Institutes of Health Reform Act of 2006 ( 42 U.S.C. 284n ). (C) Section 480 of the Public Health Service Act ( 42 U.S.C. 287a ). (D) Section 421 of the Public Health Service Act ( 42 U.S.C. 285b–3 ). (E) Section 2371 of title 10, United States Code. (5) Tax credits and deductions associated with— (A) qualified clinical testing expenses, as defined under section 45C of title 26, United States Code; (B) qualified research expenses, as defined under section 41 of title 26, United States Code