not otherwise appropriated, $5,000,000 for fiscal year 2026, to remain available until expended, to carry out the amendments made by this subsection. (b) GAO study and report on certain reporting requirements (1) Study The Comptroller General of the United States (in this subsection referred to as the Comptroller General ) shall conduct a study on Federal and State reporting requirements for health plans and pharmacy benefit managers related to the transparency of prescription drug costs and prices. Such study shall include an analysis of the following: (A) Federal statutory and regulatory reporting requirements for health plans and pharmacy benefit managers related to prescription drug costs and prices. (B) Selected States’ statutory and regulatory reporting requirements for health plans and pharmacy benefit managers related to prescription drug costs and prices. (C) The extent to which the statutory and regulatory reporting requirements identified in subparagraphs (A) and (B) overlap and conflict. (D) The resources required by health plans and pharmacy benefit managers to comply with the reporting requirements described in subparagraphs (A) and (B). (E) Other items determined appropriate by the Comptroller General. (2) Report Not later than 2 years after the date on which information is first required to be reported under section 1860D–12(h)(1)(C) of the Social Security Act, as added by subsection (a)(1), the Comptroller General shall submit to Congress a report containing the results of the study conducted under paragraph (1), together with recommendations for legislation and administrative actions that would streamline and reduce the burden associated with the reporting requirements for health plans and pharmacy benefit managers described in paragraph (1). (c) MedPAC reports on agreements with pharmacy benefit managers with respect to prescription drug plans and MA-PD plans The Medicare Payment Advisory Commission shall submit to Congress the following reports: (1) Not later than March 31, 2027, a report