; (ii) assessing the amount of care such contracts obligate such entity to provide to low-income individuals ineligible for Medicare under title XVIII of the Social Security Act and Medicaid under title XIX of such Act; and (iii) analyzing how these contracts define low-income individuals and whether the Secretary reviews such determinations. (B) Subsequent report Not later than 2 years after the date of the enactment of this subsection, the Comptroller General of the United States shall submit to Congress a final report on the difference between the aggregate gross reimbursement and aggregate acquisition costs received by each such covered entity (including child sites of such entity) for drugs subject to an agreement under this section. . 5. Medicare requirement for hospitals regarding 340B drug information (a) In general Section 1866(a)(1) of the Social Security Act ( 42 U.S.C. 1395cc(a)(1) ) is amended— (1) in subparagraph (X), by striking and at the end; (2) in subparagraph (Y), by striking the period at the end and inserting , and ; and (3) by inserting after subparagraph (Y), the following new subparagraph: (Z) in the case of a hospital that is a covered entity under subsection (a)(4) of section 340B of the Public Health Service Act, to include in any cost report submitted to the Secretary under this title information on— (i) the aggregate acquisition costs of the hospital for drugs, the purchase of which were attributed to the hospital, during the period covered by such cost report and for which the hospital received a discount under such section 340B; and (ii) the aggregate revenues the hospital received from all payors for such drugs, disaggregated by insurance status (including the Medicare program, the Medicaid program, the Children's Health Insurance Program, private health insurance, and uninsured). . (b) Effective date The amendments made by subsection (a) shall apply to contracts entered into or renewed on or after the date of the enactment of this Act.