; and (2) in subsection (c), by adding at the end the following new paragraph: (7) Cost sharing limited to net price The coverage is provided in accordance with subsection (b)(10). . (b) Conforming amendment to cost-Sharing for low-Income individuals Section 1860D–14(a)(1)(D)(iii) of the Social Security Act ( 42 U.S.C. 1395w–114(a)(1)(D)(iii) ) is amended by adding at the end the following new sentence: For plan year 2027 and subsequent plan years, the copayment amount applicable under this clause to a supply of a covered part D drug dispensed to the individual may not exceed the amount provided under section 1860D–2(b)(10). . (c) GAO report Not later than January 1, 2029, the Comptroller General of the United States shall submit to Congress a report containing— (1) an analysis of compliance with the amendments made by this section; (2) an analysis of enforcement of such amendments; (3) recommendations with respect to improving such enforcement; and (4) recommendations relating to improving public disclosure, and public awareness of, the requirements of such amendments. 202. Requiring a separate identification number and an attestation for each off-campus outpatient department of a provider (a) In general Section 1833(t) of the Social Security Act ( 42 U.S.C. 1395l(t) ) is amended by adding at the end the following new paragraph: (23) Use of unique health identifiers; attestation (A) In general No payment may be made under this subsection (or under an applicable payment system pursuant to paragraph (21)) for items and services furnished on or after January 1, 2026, by an off-campus outpatient department of a provider (as defined in subparagraph (C)) unless— (i) such department has obtained, and such items and services are billed under, a standard unique health identifier for health care providers (as described in section 1173(b)) that is separate from such identifier for such provider