; . (c) Conforming amendment Section 1128G(e)(10)(B)(ii) of the Social Security Act (42 U.S.C. 1320a–7h(e)(10)(B)(ii)) is amended by striking Product samples and inserting Except for purposes of paragraph (3) of subsection (a), product samples . (d) Reporting to the Secretary of the Treasury (1) In general Subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986, as amended by section 2, is further amended by inserting after section 6039K the following new section: 6039L. Product samples of applicable manufacturers Each applicable manufacturer (within the meaning of section 1128G(a)(3) of the Social Security Act) shall file a return (as such time and in such form and manner as the Secretary may provide) showing for each year to which such section applies— (1) the amount described in section 1128G(a)(3)(A)(ii) of such Act with respect to such year, and (2) the portion of such amount for which a deduction was claimed under section 162. . (2) Clerical amendment The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code, as amended by section 2, is further amended by inserting after the item relating to section 6039K the following new item: Sec. 6039L. Product samples of applicable manufacturers. . 4. Analysis and report on inpatient hospital drug costs (a) Analysis The Secretary of Health and Human Services shall conduct an analysis that, to the extent practicable— (1) focuses on drugs that are furnished in the inpatient setting; (2) includes data on inpatient hospital drug costs, Medicare spending, volume, and spending per admission; (3) considers trends in inpatient hospital drug costs, such as trends by hospital size, classification of urban or rural, whether the hospital is a teaching hospital, or other categorization