; (2) investigational use of the drug under section 505(i) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355(i) ) or section 351 of the Public Health Service Act ( 42 U.S.C. 262 ); (3) the submission of an application for licensing the drug under subsection (a) or (k) of section 351 of the Public Health Service Act ( 42 U.S.C. 262 ); (4) the issuance of an authorization for emergency use of the drug under section 564 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 360bbb–3 ); or (5) the marketing of the drug. (c) Contents A report under subsection (a), consistent with the standard for disclosures described in section 213.3(d) of title 12, Code of Federal Regulations (as in effect on the date of enactment of this Act), shall address the expenditures of the manufacturer with respect to the covered drug and include, at a minimum— (1) the sponsor or sponsors of the covered drug; and (2) the current wholesale acquisition cost of the covered drug when applicable; (3) the total expenditures of the manufacturer, specified by individual costs, on— (A) materials and manufacturing for the covered drug; and (B) acquiring patents and licensing for the covered drug; (4) the total amount and percentage of research and development expenditures for the covered drug that was derived from Federal funds; (5) the total amount of any Federal benefits received by the manufacturer with respect to the covered drug, including— (A) the specific amounts and periods of impact for each such benefit; (B) the specific value of any tax credits, including benefits from patient assistance programs and donated samples; (C) clinical and preclinical investments; (D) any Federal benefit toward manufacturing costs, including building or retrofitting facilities; (E) Federal grants, including from the National Institutes of Health, the Centers for Disease Control and Prevention, the Department of Defense, the Department of Energy, or other Federal departments or agencies; (F) patent applications that benefitted from such grants