; and (3) the Secretary shall apply the provisions of such part E to such plan and such participants and beneficiaries so enrolled in such plan. (b) Notification regarding nonparticipation in Drug Price Negotiation Program A group health plan shall publicly disclose in a manner and in accordance with a process specified by the Secretary any election made under section 1197 of the Social Security Act by the plan to not participate in the Drug Price Negotiation Program under part E of title XI of such Act with respect to a selected drug (as defined in section 1192(c) of such Act) for which coverage is provided under such plan before the beginning of the plan year for which such election was made. . (B) Application to retiree and certain small group health plans Section 9831(a)(2) of the Internal Revenue Code of 1986 is amended by inserting other than with respect to section 9826, before any group health plan . (C) Clerical amendment The table of sections for subchapter B of chapter 100 of such Code is amended by adding at the end the following new item: Sec. 9826. Drug Price Negotiation Program and application of maximum fair prices. . 3. Application of prescription drug inflation rebates to drugs furnished in the commercial market (a) Part B drugs (1) Application of prescription drug inflation rebates to drugs furnished in the commercial market Section 1847A(i) of the Social Security Act (42 U.S.C. 1395w–3a(i)) is amended— (A) in paragraph (1)(A)(i), by striking units and inserting billing units ; (B) in paragraph (2)(A), by striking for which payment is made under this part and inserting that would be payable under this part if such drug were furnished to an individual enrolled under this part ; and (C) in paragraph (3)— (i) in subparagraph (A)(i), by striking units and inserting billing units