plan or health insurance issuer offering group or individual health insurance coverage to lower net costs for prescription drugs. . (2) Clerical amendment The table of contents in section 1 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1001 et seq. ) is amended by inserting after the item relating to section 725 the following new item: Sec. 726. Improving pharmacy benefit manager services. . (c) Internal revenue code of 1986 Sub-chapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following: 9826. Improving pharmacy benefit manager services (a) In general For plan years beginning on or after January 1, 2026, except as provided in subsection (b), a pharmacy benefit manager shall derive no remuneration from any entity for services, benefit administration, or any other activities related to prescription drugs. (b) Exception for bona fide services (1) In general A pharmacy benefit manager may charge an entity a bona fide service fee for the provision of services to such entity if such fee is set forth in an agreement between the pharmacy benefit manager and such entity, and the amount of any bona fide service fee— (A) shall be a flat dollar amount