; less (2) the total amount the manufacturer would have received for sales of insulin products under such programs for the year if the manufacturer had complied with subsection (a). (f) Use of amounts collected Each year, the Secretary of the Treasury shall allocate the amount collected under subsection (e) for the previous year as follows: (1) Half of such amount shall be deposited in the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund (including the Medicare Prescription Drug Account within such Trust Fund) in such proportion as the Secretary of Health and Human Services determines appropriate. (2) Half of such amount shall be transferred to the National Institutes of Health, for purposes of carrying out drug research and development. (g) Applicability to brand and generic insulin products The reference price established under subsection (a) shall apply to insulin products approved under subsection (c) or (j) of section 505 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355 ) or under subsection (a) or (k) of section 351 of the Public Health Service Act ( 42 U.S.C. 262 ).