; or (D) any other activities as defined by the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury. (d) Enforcement (1) In general The Secretary, in consultation with the Secretary of Health and Human Services and the Secretary of the Treasury, shall enforce this section. (2) Penalties A pharmacy benefit manager that violates subsection (a), (b), or (c) shall be subject to a civil monetary penalty in the amount of $10,000 for each day during which such violation continues. (3) Procedure The provisions of section 1128A of the Social Security Act, other than subsections (a) and (b) and the first sentence of subsection (c)(1) of such section shall apply to civil monetary penalties under this subsection in the same manner as such provisions apply to a penalty or proceeding under section 1128A of the Social Security Act. (e) Regulations Notwithstanding any other provision of law, the Secretary shall implement this section through interim final regulations. . (2) Clerical amendment The table of contents in section 1 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1001 et seq. ) is amended by inserting after the item relating to section 725 the following new item: Sec. 726. Improving pharmacy benefit manager services. . (c) Internal Revenue Code of 1986 (1) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following: 9826. Improving pharmacy benefit manager services (a) General For plan years beginning on or after January 1, 2026, except as provided in subsection (b), a pharmacy benefit manager shall not charge or receive fees from any entity for services provided to such entity. (b) Exception for flat service fees (1) In general A pharmacy benefit manager may charge an entity a flat service fee for the provision of services to such entity if such fee is set forth in an agreement between the pharmacy benefit manager and such entity. (2) Definitions In this section— (A) the term flat service fee means a