; and (B) shall exclude from such consideration any information submitted by the applicable entity threatening to curtail or limit production of the insulin product if the Secretary does not grant an exemption from the application of the tax under section 4191 of the Internal Revenue Code of 1986. (e) Reports by Inspector General (1) Public report (A) In general Not later than the last day in February of each year, subject to subparagraph (C), the Inspector General shall issue a report containing the information described in subparagraph (B) to be made available to the public, including on the internet website of the Inspector General. (B) Contents The report issued under subparagraph (A) shall include each of the following: (i) The information received under subsection (b)(1) with respect to the preceding calendar year. (ii) The price spikes identified under subparagraph (A) of subsection (c)(2). (iii) The price spike revenue determinations made under subparagraph (B)(i) of such subsection. (iv) The determinations and assessments made under clauses (ii) and (iii) of subparagraph (B) of such subsection. (C) Proprietary information The Inspector General shall ensure that any information made public in accordance with subparagraph (A) excludes trade secrets and confidential commercial information. (2) Report to Internal Revenue Service (A) In general Subject to subparagraph (C), not later than the last day in February of each year, the Inspector General shall transmit to the Internal Revenue Service a report on the findings of the Inspector General with respect to the information the Inspector General received under subsection (b)(1) with respect to the preceding calendar year and the assessment carried out by the Inspector General under subsection (c)(1)(A) with respect to such information. (B) Contents The report transmitted under subparagraph (A) shall include the information described in paragraph (1)(B). (C) Notice and opportunity for hearing (i) In general No report shall be transmitted to the Internal