; and (iii) be subject to punitive remedies for breach of contract for failure to comply with the requirements applicable under this paragraph. (2) Certification of compliance Each PDP sponsor shall furnish to the Secretary (in a time and manner specified by the Secretary) an annual certification of compliance with this subsection, as well as such information as the Secretary determines necessary to carry out this subsection. (3) Rule of construction Nothing in this subsection shall be construed as prohibiting payments related to reimbursement for ingredient costs to any entity that acquires prescription drugs, such as a pharmacy or wholesaler. (4) Standard formats Not later than June 1, 2025, the Secretary shall specify standard, machine-readable formats for pharmacy benefit managers to submit annual reports required under paragraph (1)(C)(i). (5) Confidentiality (A) In general Information disclosed by a pharmacy benefit manager or PDP sponsor under this subsection that is not otherwise publicly available or available for purchase shall not be disclosed by the Secretary or a PDP sponsor receiving the information, except that the Secretary may disclose the information for the following purposes: (i) As the Secretary determines necessary to carry out this part. (ii) To permit the Comptroller General to review the information provided. (iii) To permit the Director of the Congressional Budget Office to review the information provided. (iv) To permit the Executive Director of the Medicare Payment Advisory Commission to review the information provided. (v) To the Attorney General for the purposes of conducting oversight and enforcement under this title. (vi) To the Inspector General of the Department of Health and Human Services in accordance with its authorities under the Inspector General Act of 1978 (section 406 of title 5, United States Code), and other applicable statutes. (B) Restriction on use of information The Secretary, the Comptroller General, the Director of the Congressional Budget Office, and the