; (2) in subsection (b)— (A) in paragraph (2), by inserting and percentage after and the aggregate amount ; and (B) by adding at the end the following new paragraph: (4) The amount (in the aggregate and disaggregated by type) of all fees the PBM or an affiliate of the PBM receives from all pharmaceutical manufacturers in connection with patient utilization under the plan, and the amount and percentage (in the aggregate and disaggregated by type) of such fees that are passed through to the plan sponsor or issuer. ; and (3) by adding at the end the following new subsection: (e) Annual report The Secretary shall make publicly available on the Internet website of the Centers for Medicare & Medicaid Services an annual report that summarizes the trends observed with respect to data reported under subsection (b). . (b) Effective date The amendments made by this section shall apply to plan or contract years beginning on or after January 1, 2027. (c) Implementation Notwithstanding any other provision of law, the Secretary may implement the amendments made by this section by program instruction or otherwise. (d) Non-Application of the paperwork reduction act Chapter 35 of title 44, United States Code (commonly referred to as the Paperwork Reduction Act of 1995 ), shall not apply to the implementation of the amendments made by this section.