; and (9) the term wholesale acquisition cost has the meaning given such term in section 1847A(c)(6)(B) of the Social Security Act (42 U.S.C. 1395w–3a(c)(6)(B)). . (2) Clerical amendment The table of sections for subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 9826. Oversight of entities that provide pharmacy benefit management services. . (3) Additional reporting requirement Section 9825 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (d) Entities providing pharmacy benefit management services Beginning 2 years after the date of enactment of the Pharmacy Benefit Manager Reform Act , entities providing pharmacy benefit management services shall report to plan sponsors of group health plans information required under paragraphs (4), (5), (6), (7)(A)(iii), and (7)(B) of subsection (a). . (d) Funding (1) For purposes of carrying out the amendments made by subsection (a) there is appropriated to the Centers for Medicare & Medicaid Services, out of amounts in the Treasury not otherwise appropriated, $40,000,000 for fiscal year 2023, to remain available until expended. (2) For purposes of carrying out the amendments made by subsection (b), there is appropriated to the Department of Labor, out of amounts in the Treasury not otherwise appropriated, $4,500,000 for fiscal year 2023, to remain available until expended. (e) ASPE Study The Assistant Secretary for Planning and Evaluation of the Department of Health and Human Services shall conduct or commission a study on how the United States health care market would be impacted by potential regulatory changes disallowing manufacturer rebates in the manner and to the extent allowed on the date of enactment of this Act, with a focus on the impact to stakeholders in the commercial insurance market, and, not later than 1 year after the date of enactment of this Act, submit a report to Congress on the results of such study. Such study and report shall consider the