; and (B) for each of calendar years 2025 through 2028, equals the total amount of expenditures the Secretary determines for carrying out such section for the preceding calendar year. (2) Determination of fees for each manufacturer (A) Formula With respect to each covered entity, the fee under this section for a calendar year shall be equal to an amount that bears the same ratio to the total amount assessed under subsection (b) for such year as the covered entity's sales of insulin products taken into account during the preceding calendar year bears to the aggregate sales of insulin products of all covered entities taken into account during such preceding calendar year. (B) Sales of insulin products (i) In general For purposes of this paragraph, the sales of insulin products taken into account during any calendar year with respect to any covered entity shall be determined based on the total number of units of the insulin product which were sold in commerce in the preceding calendar year based on— (I) for a fee assessed for calendar year 2024, information obtained by the Secretary under clause (ii); and (II) for a fee assessed for each of calendar years 2025 through 2028, the information provided in the annual reports issued by the Inspector General and made public under section 4(e)(1). (ii) Fees assessed for calendar year 2024 For purposes of clause (i)(I), the Secretary shall require each covered entity to submit to the Secretary information on the total number of units of the insulin product manufactured by the entity that were sold in commerce in calendar year 2023. (d) Deposit The Secretary shall deposit amounts received through fees assessed under subsection (b) into the general fund of the Treasury. (e) Enforcement The Secretary may bring an action in any court of competent jurisdiction to recover the amount of any fee that is assessed under subsection (b) for a calendar year and not paid by the annual payment date. 4. Identification of insulin price spikes